fix: support surviving spouse filing status in us-cpa

skills/us-cpa/src/us_cpa/questions.py

@@ -16,6 +16,7 @@ TOPIC_RULES = [
         "answer_by_status": {
             "single": "$15,750",
             "married_filing_jointly": "$31,500",
+            "qualifying_surviving_spouse": "$31,500",
             "head_of_household": "$23,625",
         },
         "summary_template": "{filing_status_label} filers use a {answer} standard deduction for tax year {tax_year}.",
@@ -64,6 +65,10 @@ def _filing_status_label(status: str) -> str:
 
 
 FILING_STATUS_PATTERNS = (
+    (("qualifying surviving spouse",), "qualifying_surviving_spouse"),
+    (("qualifying widow",), "qualifying_surviving_spouse"),
+    (("qualifying widower",), "qualifying_surviving_spouse"),
+    (("surviving spouse",), "qualifying_surviving_spouse"),
     (("married filing jointly",), "married_filing_jointly"),
     (("mfj",), "married_filing_jointly"),
     (("head of household",), "head_of_household"),

skills/us-cpa/tests/test_questions.py

@@ -65,6 +65,34 @@ class QuestionEngineTests(unittest.TestCase):
             self.assertEqual(analysis["conclusion"]["answer"], "$23,625")
             self.assertIn("Head Of Household", analysis["conclusion"]["summary"])
 
+    def test_standard_deduction_infers_qualifying_surviving_spouse_from_question(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="What is the standard deduction for a qualifying surviving spouse?",
+                tax_year=2025,
+                case_facts={},
+            )
+
+            self.assertEqual(analysis["issue"], "standard_deduction")
+            self.assertEqual(analysis["conclusion"]["answer"], "$31,500")
+            self.assertIn("Qualifying Surviving Spouse", analysis["conclusion"]["summary"])
+
+    def test_standard_deduction_infers_qualifying_widow_from_question(self) -> None:
+        with tempfile.TemporaryDirectory() as temp_dir:
+            engine = self.build_engine(temp_dir)
+
+            analysis = engine.answer(
+                question="What is the standard deduction for a qualifying widow?",
+                tax_year=2025,
+                case_facts={},
+            )
+
+            self.assertEqual(analysis["issue"], "standard_deduction")
+            self.assertEqual(analysis["conclusion"]["answer"], "$31,500")
+            self.assertIn("Qualifying Surviving Spouse", analysis["conclusion"]["summary"])
+
     def test_complex_question_flags_primary_law_escalation(self) -> None:
         with tempfile.TemporaryDirectory() as temp_dir:
             engine = self.build_engine(temp_dir)