For the following taxpayers determine if they are required to file a tax return in 2014.
a. Ricko, single taxpayer, with gross income of $12,000.
b. Fantasia, head of household, with gross income of $17,500.
c. Ken and Barbie, married taxpayers with no dependents, with gross income of $12,000.
d. Dorothy and Rudolf, married taxpayers, both age 68, with gross income of $19,000.
e. Janyce, single taxpayer, age 73, with gross income of $12,500.