Indicate whether the following statements are "True" or "False" regarding the requirements for filing a tax return.

a$.$ The general rule is that a tax return is required for every individual who has gross income that equals or exceeds the applicable standard deduction.

b$.$ The additional standard deduction for being age $65$ or older is not considered in determining the gross income filing requirements.

c$.$ The filing requirement for a dependent who has no unearned income is the total of the basic standard deduction plus any additional standard deduction, which includes the deduction for being age $65$ or older.

d$.$ A self$-$employed individual with gross income of $$400$ or more from a business or profession must file a tax return.

e$.$ Even though an individual has gross income below the filing level amounts and therefore does not owe any tax, he or she must file a return to obtain a tax refund of amounts withheld.