Which of the following individuals are required to file a tax return for 2016? Assume no tax has been withheld.

A. Rebecca, single and with no dependents, earned $6,650 for the year.

B. Hugh and Jane are married and file a joint return. They have four children. Their gross income is $17,000 and they have itemized deductin of $8,000.

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.