Members of kingdom fungi are most closely related to which other group of eukaryotes?

Members of kingdom fungi superficially looks like similar to plant cell as plant and fungi cell have cell wall which is absent in animal cell but phylogenetic relationship shows that fungi are closely related to animals than plants.

Studies on animals and fungi showed that fungi share its most common recent ancestor with animals, not with plants which confirms that members of fungi are most closely related to the animal than other groups of eukaryotes.

Some similarities in fungi and animals are that both animals and fungi are heterotrophs that means they both depend on others for their nutrition and the cell wall of fungi is made up of chitin which is also the structural polymer from which insects exoskeleton is made up of.

So members of fungi are the most closely related animals in eukaryotes.