Which of the following taxpayers (all age 40) are required to file a return? 
Definitions:
FreeWill
The ability to make choices that are not determined by prior causes or by divine intervention.
Offering
A product, service, or idea presented to the market by a business, including attributes like price, quality, and features catering to the needs or desires of consumers.
Economic Activities
Actions that relate to the production, distribution, and consumption of goods and services in an economy.
Tax Burden
The total amount of taxes that individuals or businesses must pay to governmental authorities.
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