A TP earned $$10,000$ this year, and his employer withheld $$500$ of federal income tax from his salary. Assuming that that the TP is single, $20$ years old, and will have zero tax liability this year, he:

A$.$

is not required to file a tax return and should not file a return because the IRS will mail his refund.

B$.$

is required to file a tax return.

C$.$

is required to file a tax return but should not file because he owes no tax.

D$.$

None of the choices are correct.

E$.$

is not required to file a tax return but should file a return anyway to receive a refund.