Multiple Choice $6-30$

Special Taxpayer Situations $($LO $6\mathrm{.}8)$

Rhianna is a tax resident of the U$.$S$.$ and has a bank account in Switzerland with a balance equivalent to about US $$14,000.$ Which of the following best describes Rhianna's foreign bank account reporting requirements?

a$.$ Rhianna does not need to report a foreign bank account.

b$.$ Rhianna should complete Form $8938$ only and file with her tax return.

c$.$ Rhianna should file both FBAR and Form $8938$ and submit both with her tax return.

d$.$ Rhianna should file FBAR only using the electronic filling system.