Trying to understnd custodial limits

Does anyone know for 2023, if you have a 16 year old kid that earned 900 in salary and had 79 in 1099-DIV earned from a custodial account, do I need to file taxes? And If I do, what is the cheapest way, is there a way to register for an account on turbotax.com?

And if I don't, do I need to file his 1099-DIV with my taxes or is it ok to exclude them?