Which of the following taxpayers is NOT eligible for an economic impact (stimulus) payment? All taxpayers are U.S. citizens.

Gloria (35) is single and has no dependents. Her only source of income is SSI.

Daniel (45) is single and has no dependents. His only income is $100,000 in wages.

Herbert (65) and Patricia (64) are married and not required to file a tax return. Their only income is $45,000 in social security benefits.

Margaret (25) is a full-time student. She did not have any taxable income this year, and paid her living expenses with student loans. She cannot be claimed as a dependent.