For the following taxpayers, determine if they are required to file a tax return in 2022.

Required:

A. Ricko, single taxpayer, with gross income of $17,400.

B. Fantasia, head of household, with gross income of $17,300.

C. Ken and Barbie, married taxpayers with no dependents, with gross income of $22,400.

D. Dorothy and Rudolf, married taxpayers, both age 68, with gross income of $24,300.

E. Janyce, single taxpayer, age 73, with gross income of $13,300.