omar owns a savings account in spain in which he maintains a balance of $1000 to pay for gifts for his mother who livrs in Madrid. on sn extended vacation in 2021 he earned $11,753 for showing tourists around Madrid. his balance exceeded $10,000 for a week until he spent the money on repairs on his moms apartment. omar had tax obligations to do all of the following except:

File FinCen Form 114

report his tour guide income on us tax return

report the Spanish savings account

report the amount he spent on his mothers apt as a gift