$35-38.$ Jill, age $20$ and single, is a full$-$time student at the University of lllinois. Her parents provide over one$-$half of her support and claim her as a dependent on their tax return. In $2023,$ Jill had $$7,400$ of income, which consisted of $$6,000$ in wages earned during the summer as a lifeguard, and $$1,400$ interest on a savings account. Her itemized deductions for $2023$ were $$400.$

Jill's gross income is:

Zero $-$ She does not have to file a return.

$$1,000.$

$$7,400.$

$$6,150.$

None of the above.