In which of the following situations is the taxpayer excluded from having to file a 2022 income tax return?

a. When an individual has a current year income tax refund and would like to obtain it

b. When the taxpayer is a single 67-year-old with wages of $9,800

c. When the taxpayer is a 35-year-old head of household with wages of $19,900

d. When the taxpayer is a 69-year-old surviving spouse (spouse died 3 years ago) with wages of $16,500 and no dependents