Which of the following individuals are required to file a tax return for 2019? Assume no tax has been withheld.

a. Rebecca, single and with no dependents, earned $12,550 for the year.

b. Hugh and Jane are married and file a joint return. They have four children. Their gross income is $ 30,000 and they have itemized deductions of $25,000.

c. Peter has self-employment income of $450. He is a full-time college student and is claimed as a dependent on his parents return.