Which of the following taxpayers is not eligible for an economic impact payment in 2020?
a. Savannah, a married taxpayer with no children, and has AGI of $75,000 in 2020
b. Blake, a single taxpayer with no income in 2020, and who was incarcerated
c. Kaylee, a 24-year old single individual (not a dependent) who did not file a tax return in either 2018 or 2019 as her income was below the filing threshold
d. Ava, a married taxpayer that had a child in 2020. Her joint AGI in 2020 was $76,000.