All of the following nondependent taxpayers are U$.$S$.$ citizens. None $05\{$hem arc blindatile a $23$ income tax return?

Lisa $(62),$ head of household $($HOH$),$ $$20,950$ gross income.

Paul $(30)$ and Jamie $(40),$ married filing jointfy $($MFJ$),$ $$26,900$ gross income.

Tyler $(69)$ and Allison $(65)$ are each single but they lived together all year. Tyler had gross income of $$13,750.$ Allison had gross income of $$13,800.$

Valerie $(52),$ single $($S$),$ $$13,020$ gross income.