Esmeralda is 20 years of age and a full-time student living with her parents. She had wages of $500 ($50 of income tax withholding) for 2018. Can Esmeralda file a tax return to claim her $50 of income tax withholding even though she is a dependent of her parents?

a. Yes, Esmeralda can file a tax return.

b. No, Esmeralda cannot file a tax return.

c. Esmeralda’s parents can report her wages on their tax return.

d. No, Esmeralda is a dependent of her parents.