Which individual$($s$)$ must file a $2022$ California income tax return? Franklin $(38)$ and Jennifer $(34)$ are married and will file married$/$RDP filing jointly. They have no dependents. Their California gross income is $$35,500$ and their California adjusted gross income $($AGI$)$ is $$32,500.$ Joe $(40)$ and Valerie $(42)$ are married and will file married$/$RDP filing jointly. They have one dependent. Their California gross income is $$52,500$ and their California AGI is $$45,600.$ Kelly $(33)$ is a widow. She will file using the qualifying surviving spouse$/$RDP filing status. She has one dependent. Her California gross income is $$34,000$ and her California AGI is $$32,000.$ Kenneth is single $(67).$ He has no dependents. His California gross income is $$25,500$