Final answer:
Seth's correct and most favorable filing status for 2022 would be 'Single' given that he was divorced by December 1, 2022, and had no dependents to claim for that year.
Step-by-step explanation:
If Seth and Marisol were divorced on December 1, 2022, and neither had dependents they could claim for the year 2022, Seth's most favorable filing status for that year is likely Single. Once divorced, the IRS considers you unmarried for the entire tax year, assuming you have not remarried by the end of that year. If by December 31, 2022, Seth was not remarried, he would file as Single, which is the correct status for someone who is divorced and does not qualify for any other filing status like Head of Household, which requires dependents.