The earned income of $2,200 is part of the gross income. Since he meets the criteria of having both more than $350 in unearned income and total gross income, which includes the earned income, of more than $1,100, a return is required to be filed.
Try this link, where he should be able to file the return for free: FreeFile delivered by Intuit TurboTax.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
