What is the filing requirement for a married couple filing separately with a gross income of $3,750?

The filing requirement for a married couple filing separately is based on specific gross income thresholds set by the IRS. For tax year 2023, if a married individual files separately, they are generally required to file if their gross income is over $3,750. Since the couple's gross income is exactly $3,750, they meet the threshold for the filing requirement based on the IRS guidelines. Therefore, they are required to file a tax return because their gross income does not fall below the established limit.

It's important to note that the other choices reference different gross income amounts or interpretations of the filing requirements, which do not align with the actual requirements for married couples filing separately in this income range. Thus, the correct answer emphasizes the threshold of $3,750 as the determining factor for the filing requirement in this case.