Horatio and Kelly were divorced at the end of last year. Neither Horatio nor Kelly remarried during the current year andHoratio moved out of state. Determine the filing status of Horatio and Kelly for the current year in the followingindependent situations:a) Horatio and Kelly did not have any children and neither reported any dependents in the current year. b) Horatio and Kelly had one child, Amy, who turned 10 years of age in the current year. Amy lived with Kelly for all of thecurrent year and Kelly provided all of her support. c) Assume the same facts as in part (b), but Kelly released the exemption for Amy to Horatio even though Amy did notreside with him at all during the current year. d) Assume the original facts except that during the current year Madison, a 17-year-old friend of the family, lived with Kelly(forthe entire year) and was fully supported by Kelly. e) Assume the original facts except that during the current year Kelly's mother, Janet, lived with Kelly. For the current year, Kelly was able to claim a dependency exemption for her mother under a multiple support agreement.