In Which of the Following Situations Is the Taxpayer Not

In which of the following situations is the taxpayer not required to file a 2016 income tax return?

A) When an individual has a current year income tax refund and would like to obtain it.
B) When the taxpayer is a single 67-year-old with wages of $9,800.
C) When the taxpayer is a 35-year-old head of household with wages of $16,800.
D) When the taxpayer is a 69-year-old widow (spouse died 3 years ago) with wages of $16,500 and no dependents.
E) When the taxpayers are a married couple with both spouses under 65 years old with wages of $23,000.