Answer:
Magdalena Schmitz
Magdalena can use the Qualifying Widow Filing Status for 2020 and 2021.
Explanation:
The qualifying widow/widower status enables Magdalena to apply the standard deduction for a married couple filing jointly for the first two years after the year of her husband's death. She is entitled to file under this status because she has at least one dependent child, Connor (11). After 2021, if she remains unmarried, she can start to file as a single taxpayer with the status of "Married, Filing Separately."