Nicoula is a server at a La Jolla restaurant. Nicoula received $1,200 in unreported tips during 2016

Question:

Nicoula is a server at a La Jolla restaurant. Nicoula received $1,200 in unreported tips during 2016 and owes Social Security and Medicare taxes on these tips. Her total incomefor the year, including the tips, is $4,300. Is Nicoula required to file an income tax return for 2016? Why or why not?