Nancy works two part$-$time waitressing jobs. Last month her tips at the first restaurant only totaled $$15,$ but they totaled $$50$ at the second restaurant. Which of the following statements is true?

She does not have to report her tips to her employers at all as long as she declares them as income at the end of the year.

She needs to report both sets of tips, because the total was more than $$20$ for the month.

She does not have to report the $$15$ in tips to the first employer, but does have to report the $$50$ in tips to the second employer.

She should ask the employer of the lower$-$tipping restaurant to report the $$15$ in tips as allocated tips on her W$-2.$