Marsha is 23 years old and single. She cannot be claimed as a dependent by another taxpayer. Marsha earned wages of $18,500 and had $1,500 of federal income tax withholding in tax year 2020. Marsha gave birth to Shelby on November 10, 2020. Marsha paid all the cost of keeping up a home and support for Shelby. Shelby and Marsha are U.S. citizens and have valid Social Security numbers. Marsha filed Single with no dependents on her 2019 tax return and received a $1,200 Economic Impact Payment in May 2020. 3. Which of the following statements is true?

	A. Marsha is required to file a tax return.

	B. Marsha is not required to file a tax return, but should file a tax return to claim a refund of her federal income tax withholding.

	C. Marsha does not qualify for the earned income credit because she is under the age of 25.

	D. Both a and c.