The estate of Monique Chablis earned $$790$ of income this year. Is the estate 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.

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

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

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