Based on their filing status, age, and income, which of these taxpayers has a California filing requirement for Tax Year 2022?

A: Robin (29) qualifies to use the head of household filing status. She has two dependents. Her California gross income is $41,000 and her California adjusted gross income is $41,000.

B: Jesse (64) and Marta (66) are married with no dependents. Their California gross income is $47,000 and their California adjusted gross income is $42,500.

C: Gigi (23) is single with no dependents. Her California gross income is $18,550 and her California adjusted gross income is $16,550.

D: Betty (19) is single and a dependent on her parent's tax return. Her California gross income is $1,900 and her