The estate of Monique Chablis earned $670 of income this year. Is the estate required to file an income tax return?

- Yes, the estate has to file an income tax return irrespective of its income.
- Yes, because the estate's gross income is more than $600, the estate is 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.
- No, the estate is exempted from filing an income tax return.