Lanier, a full$-$time student, earned $$2,500$ this year from a summer job.$$He had no other income this year and will have zero federal income tax liability this year.$$His employer withheld $$300$ of federal income tax from his summer pay.$$Is Lanier required to file a tax return?

a$.$ no

b$.$ yes

c$.$ It depends

d$.$ only if he will get a refund