Answer:
single (no child)
Explanation:
In the given scenario the taxpayer's spouse died so the first assumption is that he will file as a widower.
However to file tax as a widower one has to have lost their spouse and have dependants or children. Then he file for standard deduction of married couple in the first year and as a widower in subsequent years.
In this case the taxpayer will file as single with no child and not as a widower.
