Which of the following taxpayers is NOT required to file a federal tax return for 2021? William (27) has gross income of $19,150. He will file as head of household with one dependent. O Jane (66) has gross income of $14,850. She is single and has no dependents. O Mike (35) and Janet (35) have gross income of $25,880. They wish to file a joint return. O Ron (66) and Sue (64) have gross income of $25,250. They wish to file a joint return