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Nicoula is a server at the La Jolla restaurant. Nicoula received $1,200 in unreported tips during 2020 and owes Social Security and Medicare taxes on

Nicoula is a server at the La Jolla restaurant. Nicoula received $1,200 in unreported tips during 2020 and owes Social Security and Medicare taxes on these tips. Her total income for the year, including tips, is $4,300. Is Nicoula required to file an income tax return for 2020? Why or why not?

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