Assume Marco $($single$)$ has taxable income for the year of $$5,000$ form a part$-$time job and that his available standard deduction is $$13,000.$ Which of the following is true?

Marco may not be required to file a tax return because his taxable income is less than his available standard deduction, but he should file anyway to receive a refund of excess tax withheld.

Marco is required to file a tax return because his taxable income is greater than zero.

Marco is not required to file a tax return because he only worked part$-$time.