Which of the following California residents has a California filing requirement? A) A single taxpayer, age 40, with a dependent child whose gross income is $29,910 and adjusted gross income is $26,380. B) A married couple filing jointly, ages 68 and 62, no dependents, whose gross income is $40,288 and adjusted gross income is $33,386. C) A qualifying widow, age 58, with 2 dependents whose gross income is $39,100 and adjusted gross income is $35,560. D) A single taxpayer, age 28, with no dependents whose gross income is $24,695 and adjusted gross income is $17,154.