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Which of the following taxpayers is required to file a 2 0 2 3 federal income tax return? Mateo ( 4 8 ) and Esperanza

Which of the following taxpayers is required to file a 2023 federal income tax return?
Mateo (48) and Esperanza (44), married filing jointly, gross income $27,250.
Beth (48), qualifying surviving spouse, gross income $28,250.
Claire (64), single, gross income $12,550.
Cody (65), single, gross income $15,525.

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