Darla, a single taxpayer with no dependents, had gross income of $12,000 from a part-time job in 2021. Darla, age 16, lived all of 2021 with her parents in her parents home. In which of the following situations SHOULD Darla file a 2021 federal income tax return?

Multiple choice

A. Darla should file a federal income tax return since she is legally obligated to file one.

B. Darlas parents are claiming Darla as a dependent on their joint return; therefore, Darla should file her own income tax return.

C.Darla is entering a foreign exchange student program in early 2022 and will not be able to file a income tax return.

D.Darlas employer withheld money from Darlas 2021 wages in order to pay her 2021 federal income tax.