Which of the following taxpayers is required to file a $2024$ federal income tax return?

Kathy $(58),$ head of household, gross income $$19,900.$

Elizabeth $(72)$ and Darren $(68),$ married filing jointly, gross income $$29,950.$

Ash $(72)$ and Amy $(63),$ married filing jointly, gross income $$29,150.$

Sheila $(72),$ married filing separately, gross income $$14,700.$