Review the following scenarios, assuming all taxpayers are U.S. citizens and the amounts presented are in U.S. dollars. Which taxpayer is NOT required to file a Statement of Specified Foreign Financial Assets?

	Xander, a single taxpayer, living in the U.S., has a Canadian bank account with a balance of $51,458 at the end of the year.
	Tim is filing a joint return with his wife, Jane. They live in the U.S., but they have two joint accounts in the Philippines. The combined balance of both accounts was $251,489 as of June 5, 2016.
	Annabella, a single taxpayer living in London, has an account there with a balance of $79,123 at the end of the year.
	Connor is a married taxpayer filing a separate return. He lives in Australia, where he has a bank account. His balance in the account was $69,710 on July 10, 2016, and $321,123 at the end of the year.