Determine whether each of the following taxpayers must file a return in 2016:
a. Felicia is a dependent who has wages of $6,100 and interest income of $225.
b. Jason is a dependent who has interest income of $800.
c. Jerry is self-employed. His gross business receipts are $43,000, and business expenses are $40,300. His only other income is $1,200 in interest from municipal bonds.
d. Magnus is 69, unmarried and legally blind. His income consists of $10,500 in Social Security benefits and $11,200 from a qualified employer-provided pension plan.
e. Wayne and Florencia are married and have 1 dependent child. Wayne stays home and takes care of their child. Florencia's salary is $23,000.