Child 1099B

I opened a brokerage account for my son. He is 15 years old.  I put $400 into his account. Between September and December of 2023, he played with it and bought/sold stocks. He received a 1099B form. In his 1099 B form:

• 1d (proceeds): $4,720
• 1e (cost or other basis): $5,058
• 1g (wash sale loss disallowed): $112.92
• under the Gain/Loss column box A (short term gain): 217 and box A (short term loss): $-554

My son is not working, he does not earn any money. He does not have a W2 form. 

I'm reading the following online:

• If your child's only income is unearned and doesn't exceed $1,250, it doesn't need to be reported.
• If your child's unearned income is between $1,250 and $13,850, they may need to file their own return, but in certain situations, this income can be included on your return.

My questions are:

1. Where on the 1099B form it shows his "income"? When I say "income", I'm referring to the statement "If your child's only income is unearned and doesn't exceed $1,250".
2. Do I have to file a tax return for my son because he received a 1099B form with the dollar amounts I wrote above?
3. If I have to file a tax return for my son because he received a 1099B form, is "turbo tax premium" the only version to use due to "turbo tax premium" handling the 1099B? I've always used turbo tax deluxe for my own returns. Then does that mean I have to pay an additional $129 for the premium version for my son's 1099B, where as "turbotax deluxe" is only $69?

I appreciate any assistance on my questions, thank you.