Kano and his wife, Hoshi, have been married for 10 years and have two children under the age of 14. The couple has been living apart for the last two years and both children live with Kano. Kano has provided all the means necessary to support himself and his children. Kano and Hoshi do not file a joint return. Required: c. Assume the original facts except that Kano and Hoshi separated in December of this year. What is Kano's filing status?