Janice is a first year tax preparer. Some of her clients are not required to file, but would benefit

from doing so. Which of the following clients do not have a reason to file a federal income tax

return?

a) Jay and Elaine are married, have two children and have income for the tax year of $37,000.

b) Lisa is single, has one dependent and earned $9,500 for the tax year.

c) James is 19, single and a full-time student. He did not work during the tax year.

d) Doreen is 60 years old, single with no dependents. She is self-employed with net earnings

of $750 during the tax year.