Problem $1-14$ Who Must File $($LO $1\mathrm{.}4)$ For each of the following situations $($none of the taxpayers claim dependents$),$ select either "Yes" or $"$No$"$ to indicate whether the taxpayer$($s$)$ is $($are$)$ required to file a tax return for $2023.$ Item Description Answer a$.$ Helen is a head of household taxpayer with wage income of $$16,000$ and interest income of $$5,000.$ Yes b$.$ Joan is a single college student who is claimed as a dependent by her parents. She earned $$1,600$ from a part$-$time job and has $$1,300$ in interest income. Yes c$.$ Leslie, age $64,$ and Mark, age $66,$ are married and file a joint return. They received $$28,000$ in interest income from a savings account. No d$.$ Ray, age $60,$ and Jean, age $57,$ are married and file a joint tax return. Their only income is $$28,000$ in interest income. Yes e$.$ Harry, a $19-$year$-$old single taxpayer, had net earnings from self$-$employment of $$1,500.$ Yes