For each of the situations provided below, indicate whether the individual is required to file a tax return for 2021 and explain why. If they are not required to file, discuss whether they should still file a return if not required and explain why. Use the attached answer sheet to record your answers. LIST OF TAXPAYER SITUATIONS TO DETERMINE IF TAXPAYER IS REQUIRED TO FILE A TAX RETURN FOR TAX YEAR 2021 (a) Mary, age 19, is a self employed single individual with gross income of $5,200 from an unincorporated business. Business expenses amounted to $4.900. (b) Mike is single and is 67 years old. His gross income from wages is $12,750. (e) Ronaldo is a dependent child under age 19 who received $6,800 in wages from a part time job. (d) Stan is married and files a joint return with his spouse, Linda. Both Stan and Linda are 67 years old. Their combined gross income was $24,250. (c) Jonah, age 20, is a full time college student who is claimed as a dependent by his parents. For 2021, Jonah has taxable interest and dividends of $2,500