The estate of Monique Chablis earned $670 of income this year. Is the estate required to file an income tax return?

• Yes, the estate has to file an income tax return irrespective of its income.

• Yes, because the estate's gross income is more than $600 the estate is required to file an income tax return.

• No, because the estate's gross income is less than $600 the estate is not required to file an income tax return.

• No, the estate is exempted from filing an income tax return.