Final answer:
Ed does not qualify for head of household status because a dependent friend does not typically meet the criteria specified by the Internal Revenue Code for a qualifying relative.
Step-by-step explanation:
The issue at hand is whether Ed, who is divorced and maintaining a home for himself and a dependent friend, qualifies for the head of household filing status. The Internal Revenue Code specifies certain criteria to qualify for the head of household status which typically includes being unmarried and providing a home for a qualifying person such as a child or dependent relative
. In Ed's situation, the criterion that is likely not met is the qualifying person test, as a dependent friend does not usually fall under the category of a qualifying relative for this purpose.