Some people must file a tax return even though their gross income is less than the filing limit for their filing status. In which situation do taxpayers have to file a return for $2024?$

All of their tips were reported to their employer and their income was $$12,000$ for the year $($Single taxpayer$).$

They had net earnings from selfemployment of $$300.$

A married couple with $$23,000$ of wages and no tax withholding.

A single individual with $$14,500$ of wages