Nicoula is a server at a La Jolla restaurant. Nicoula received $1,200 in unreported tips during 2016 and owes Social Security and Medicare taxes on these tips. Her total income for the year, including the tips, is $4,300. Is Nicoula required to file an income tax return for 2016?

Because Nicoula owesSocial Securitytaxes but does not oweFederal incometaxes she isnot requiredto file a tax return. Is the answer correct?