Jill, age 20 and single, is a full-time student at the University of Illinois. Her parents provide over one-half of her support and claim her as a dependent on their tax return. In 2018, Jill had $7,400 of income, which consisted of $6,000 in wages earned during the summer as a lifeguard, and $1,400 interest on a savings account. Her itemized deductions for 2018 were $400.

Jill's gross income is:

	a.	Zero - She does not have to file a return.
	b.	$1,950.
	c.	$7,400.
	d.	$2,050.
	e.	None of the above.