Tyrel (49) is unmarried. He maintains a home for himself and his son, Tim (18), who lived with Tyrel until Tim went away to college on August 15, 2016. Tim is a fulltime student at Your State University. Tyrel’s 2014 return was filed as a joint return with his wife, Gail, who died on February 5, 2014. Tyrel provides more than 50% of Tim’s support. Tyrel’s income consisted of $20,000 wages and $3,200 interest; Tim’s gross income was $4,350. Tyrel’s taxable income was $2,500.