Ray and Brenda are not married but they lived together all year and have two children under 10 years of age. Ray paid all the rent, utilities, groceries, and other household expenses. They agreed that each would claim one child on their individual tax returns.

What are the correct filing statuses for Ray and Brenda's returns?

	Ray can file as Head of Household and Brenda must file as Single
	They can choose which one files as Head of Household
	Both can file as Head of Household
	Both must file as Single