All of the following nondependent taxpayers are U.S. citizens. None of them are blind. Who is required to file a 2023 income tax return? A) Lisa (62), Head of household, $29,950. B) Paul (30) and Jamie (40), married filing jointly, $26,900 gross income. C) Tyler (69) and Allison (65) are each single but they lived together all year. Tyler had a gross income of $13,750. Allison had gross income of $13,800. D) Valerie (52), single, $13,020 gross income