5) Which of the following individuals does not have to file a tax return for 2022?

a: A married taxpayer, filing separately, who has gross income of $8,306

b: An unmarried taxpayer, age 77, who has gross oncome of $17,042.

c: A married couple ages 69 and 67, filing jointly, who has gross income of $27,003.

d: All of the above must file.

6) Hasenfus (age 23) & Constance (age 41) are married taxpayers. Hasenfus, an exotic dancer at Jethros Bar and Grill, had $182,617 of taxable income, after claiming the proper deductions, during the year. Constance is a student attending New York University Law School. She had no income during the year. How much is their tax liability if they file jointly?

a: $38,669

b: $31,499

c: $35,007 d: some other amount (your answer:_________________)