Which Statement Below Is Not True of Single Filing Status

Which statement below is not true of single filing status?

A) A single taxpayer may claim dependency exemptions.
B) Single filing status applies to anyone who does not qualify as married, surviving spouse, or head of household.
C) A person whose divorce becomes final on December 30, and does not re-marry the next day, will use single filing status for the calendar year if he/she is not head of household.
D) A married person may elect to use single filing status if filing separately.