Final answer:
Jeremy's tax filing status for the year 2019 should be 'Married, filing separately' since his wife abandoned him and they have not communicated since 2018; additionally, their son is not a dependent due to his age and income.
Step-by-step explanation:
The question at hand concerns Jeremy's filing status for the tax year 2019. Given that Jeremy is married to Amy, who abandoned him in 2018 and with whom he has had no communication since April of that same year, and considering he maintains a household for their son Evan who is 25 and earns over $6,000 a year, Jeremy's filing status would be 'Married, filing separately' (option c). For IRS purposes, since they have not divorced and he does not qualify for 'Head of household' because Evan is not a dependent due to age and income, nor does Jeremy qualify for 'Surviving spouse' or 'Single' status.