Thanks @Hal_Al
so sorry below I made a typo,
How much taxable income does the student have, from what sources: intern $5000 this number should be $7200
but it seems won't change below as the total is still below $12950.
$2425 + 5000 (intern income) = $7425 total student income. This is less than the $12,950 filing threshold, so she will still owe no tax.
