Which of the following taxpayers is NOT required to file a Georgia tax return for 2019?

Sally, a single taxpayer who lived in Georgia all year. Sally is required to file a federal return. Her Georgia adjusted gross income is $39,214.

Heather is a single taxpayer who moved to Georgia on October 31, 2019. She earned $16,912 in her former state and $7,942 in Georgia. All required federal and state taxes were withheld.

Thomas (69) and Mary (70) are a retired married couple. Their income consists of social security and a pension Thomas gets from his former employer. Their total income from all sources is $26,882.

Geoff is a resident of Alabama. In 2019, he vacationed in Georgia with friends. On a whim, he purchased a Georgia lottery ticket and won $3,000.