don's income was low last year and asks whether he even needs to file. with of the following is an exception to the filing requirements table that would require filling lower income?

a. self employment income in excess of $400

b. a dependent over age 19 who has earned income of $4,050

c, wages of less than $108.28 from a church or qualified controlled organization that is exempt from employer social security or medicare taxes

d. a dependent with unearned income of $500