Which individual(s) must file a 2022 California income tax return?\ Frank (37) and Jenny (36) 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.\ Harvey (41) and Noel (44) 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.\ Phillip is single (68). He has no dependents. His California gross income is $25,500, and his California AGI is $20,500.\ Rachita (29) 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.