Final answer:
Based on the income thresholds for different filing statuses, Elias and Zolton are required to file a 2022 income tax return.
Step-by-step explanation:
Based on the given information, let's determine which of the taxpayers are required to file a 2022 income tax return:
Abena (35), Qualifying Surviving Spouse (QSS), $25,100 gross income: A QSS is required to file a tax return if their gross income exceeds $25,700 for 2022. Since Abena's gross income is $25,100, she is not required to file a tax return.
Elias (67), Single (S), $14,000 gross income, all from wages: A single individual under the age of 65 is required to file a tax return if their gross income exceeds $12,550 for 2022. Since Elias' gross income is $14,000, he is required to file a tax return.
Kersh (68) and Ren (62), Married Filing Jointly (MFJ), $27,000 gross income: Married individuals filing jointly are required to file a tax return if their gross income exceeds $27,400 for 2022. Since Kersh and Ren's gross income is $27,000, they are not required to file a tax return.
Zolton (41), Head of Household (HOH), $20,350 gross income: A head of household is required to file a tax return if their gross income exceeds $19,950 for 2022. Since Zolton's gross income is $20,350, he is required to file a tax return.