Determine whether each of the following taxpayers must file a return for 2011:
a. Felicia is a dependent who has wages of $5,700 and interest income of $225.
b. Jason is a dependent who has interest income of $600.
c. Jerry is self-employed. His gross business receipts are $43,000, and business expenses are $40,300. His only other income is $1,200 in interest from municipal bonds.
d. Magnus is 69, unmarried, and legally blind. His income consists of $10,500 in Social Security benefits and $10,600 from a qualified employer-provided pension plan.
e. Wayne and Florencia are married and have one dependent child. Wayne stays home and takes care of their child. Florencia’s salary is $19,300.