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Which of the following taxpayers is required to file a 2023 federal income tax return?
A) Kay (58), head of household, gross income $19,900
B) Gwen (72) and Donnie (68), married filing jointly, gross income $28,950
C) Ash (72) and Amy (63), married filing jointly, gross income $27,750
D) Selma (72), married filing separately, gross income $11,200
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