Answer:
B. Qualifying widower
Step-by-step explanation:
Based on the information provided within the question it can be said that in this situation the most favorable filing status that Miguel qualifies for is a Qualifying Widow. An individual can qualify for this status in years 2 and 3. This status allows the individual to retain all the benefits of the Married Filing Jointly status for about 2 years after the death of the spouse but must have a dependent child.