Thank you so much for your reply.
So even though she had $3500 in stock market gains, which should ordinarily be taxable, it is fine if she doesn't file?
She is also worried because she didn't know that Roth IRA contributions are supposed to come from earned income from the same year. She contributed $6000 to the Roth IRA in 2023 from her savings she had accumulated in 2021.
