Select "Yes" or $"$No$"$ regarding whether the following taxpayers are required to file a return for $2023$ in each of the following independent situations:

Filing Required?

Taxpayer $($age $45)$ is single with income of $$10,000.$

Husband $($age $67)$ and wife $($age $64)$ have an income of $$28,500$ and file a joint return.

Yes

Taxpayer is a college student with a salary from a part$-$time job of $$6,500.$ She is claimed as a $$ dependent by her parents.

Taxpayer has net earnings from self$-$employment of $$4,000.$

Taxpayers are married with income of $$21,500$ and file a joint return. They expect a refund of $$600$ from excess withholding. Assume both taxpayers are under age $65.$

Taxpayer is a waiter and has unreported tips of $$450.$

Taxpayer is a surviving spouse $($age $48)$ with a dependent son $($age $18)$ and income of $$25,000.$