Anahita is single, 82 years old, and blind. She is claimed as a dependent by her daughter and spouse, who file jointly. Anahita has no earned income but did receive $3,800 of investment (unearned) income in 2022. What is her filing threshold for the current year and is she required to file a tax return?

a. $12,900 of earned income and thus not required to file

b. $1,100 of unearned income and thus required to file

c. $4,500 of unearned income and thus not required to file

d. $400 of self-employment income and thus required to file