Which of the following statements is true?

a. self employed taxpayers need only file a return if he has positive net earnings.

b. if a taxpayer dies during the year, he forfeits any refund due for that year

c. an individual who is a dependent need not file a return if his parents are married and file a joint return

d. an individual who is a dependent must file a return if he is married, age 65, and has earned income of $8,000 or more (in 2016)