Which statements describe the Qualifying Surviving Spouse (QSS) filing category?

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Qualifying Surviving Spouse is a special filing status for a widow or widower who has a dependent child and hasn’t remarried, used for the two years after the spouse’s death to keep the more favorable joint-filing benefits. Being single isn’t part of this status, so that statement doesn’t describe QSS. Being widowed within the two prior tax years is exactly the window when QSS can apply, and you can use QSS for those first two years after the death if you meet the requirements (having a dependent child living with you for the year and paying more than half of the household costs, among other conditions). So, the statements that describe QSS are the ones about being widowed within the two-year window and about qualifying for those two years if you meet the conditions; the option that includes “Single” does not fit QSS.