Ethan is $15$ years old. Ethan's mother opened a bank account for Ethan when he was $2$ years old and has been depositing $$100$ each month ever since. In early $2023,$ Ethan received a bank statement from CIBC showing the account had a balance of $$16,268\mathrm{.}34$ at the end of $2022$ and a T$5$ for $2022$ with $$308\mathrm{.}15$ in box $13.$

What options do Ethan and his mother have for reporting this income?

A$)$

Ethan's mother must report income of $$16,268\mathrm{.}34$

B$)$Ethan$\text{'}$s mother must report income of $$30815$

C$)$

Ethan must report income of $516\mathrm{.}268\mathrm{.}34$ Ethan must report incorne of $5308\mathrm{.}15$

D$)$

No income must be reported since Ethan is under $18$