For the following taxpayers indicate which taxpayer is required to file a tax return in $2023.$Tomas, age $35$ and head of household earned $$21,000$ as an electrician, one qualifying child dependentNone of theseLuis, age $72$ and single earned $$11,000$ from retirement incomeDJulie & Roger, age $22$ & $23$ and married filing joint, earned $$24,900$ from their jobsEEva, age $19$ and single, earned $$12,000$ this year working part$-$time.