Reegan, age 69, whose spouse has died, lives with a child and is the child's dependent. During 2023, Reegan's sources of income are interest income of $425 from a bank savings account and interest income of $375 from tax-exempt municipal bonds. What is Reegan's gross income, and must Reegan file a tax return? a. Gross income is $375, and Reegan needs to file a tax return. b. Gross income is $425, and Reegan does not need to file a tax return. c. Gross income is $800, and Reegan needs to file a tax return. d. Gross income is $375, and Reegan does not need to file a tax return. e. Gross income is $425, and Reegan needs to file a tax return