If someone at work says out loud that people here lack common sense too, is that grounds for a good complaint? I’ve had it with this coworker and I know she was referring to me.

I’m so fed up with the treatment around here. I already have my email drafted and typed out. I’m just wondering if I have a good reason to send this in. If I say something to her, she could report me for something inappropriate because she’s done it before where she reported something I did. I hate reporting stuff but it’s not in my best interest to be confrontational. Plus why the downvote? I’m asking a question that I’m unsure of?