Which of the following individuals are required to file a tax return for 2018? Assume no tax has been withheld.

a. Rebecca, single and with no dependents, earned \(\$ 12,350\) for the year.

b. Hugh and Jane are married and file a joint return. They have four children. Their gross income is \(\$ 30,000\) and they have itemized deductions of \(\$ 25,000\).

c. Peter has self-employment income of \(\$ 450\). He is a full-time college student and is claimed as a dependent on his parents' return.