Julian, a single taxpayer, earned only $$1,500$ this year. His employer withheld $$200$ of federal income tax from his paycheck. Assuming Julian will have zero tax liability this year, he

is required to file a tax return.

is not required to file a tax return, but should file a return because that's how he will obtain any refund he's due.

is not required to file a tax return, and should not file a return because the IRS would not accept his return $($even if he did file$).$

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