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 and his California AGI is $20,500.