X. Indicate whether each of the following individuals is required or not required to file an income tax return: a) Filipino citizen residing outside the Philippines on his income from sources outside the Philippines. (1%) b) Resident alien on income derived from sources within the Philippines. (1%) c) Resident citizen earning purely compensation income from two employers within the Philippines, whose income taxes have been correctly withheld. (1%) d) Resident citizen who falls under the classification of minimum wage earners. (1%) e) An individual whose sole income has been subjected to final withholding tax. (1%)