Rhianna is a tax resident of the U.S. and has a bank account in in Switzerland with a balance equivalent to about US$14,000. Which of the following best describes Rhianna’s foreign bank account reporting requirements?

a. Rhianna should file FBAR only using the electronic filing system.

b. Rhianna should complete Form 8938 only and file with her tax return.

c. Rhianna should file both FBAR and Form 8938 and submit both with her tax return.

d. Rhianna does not need to report a foreign bank account.