$4\mathrm{.}2$ Federal Income Tax Base

Which statement is true about the gross income of both students given here?

Shixuan has a gross income of $$11,500,$ while Min has a gross income of $$11,000.$

Shixuan has a gross income of $$11,500,$ while Min has a gross income of $$20,000.$

Shixuan has a gross income of $$11,000,$ while Min has a gross income of $$20,000.$

Shixuan and Min both have gross incomes of $$11,000.$