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Mr. and Mrs. X plan to file a joint return for 2018. Neither is over 65 or blind, nor do they have any dependents. What

Mr. and Mrs. X plan to file a joint return for 2018. Neither is over 65 or blind, nor do they have any dependents. What is the amount of gross income required before they must file a return?

A. $1,300

B. $12,000

C. $25,300

D. $24,000

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