Tracy M. Kidwell (SSN 433-33-3333) is single, 12 years old, and a dependent of her parents. She resides at 600 S. Maestri Place, New Orleans, LA 70130. Tracy’s only income is $9,000 of taxable interest, she does not have any itemized deductions, and she had no withholdings and made no estimated tax payments. Tracy’s parents (Kelly S. and James R. Kidwell) are married, file jointly, and list Kelly’s name first on their return (SSN 433-33-1111). Their taxable income is $132,000 (none of which is qualified dividends or long-term capital gains). Tracy does not have any transactions involving virtual currency. Prepare Forms 1040 and 8615 for Tracy for 2021. Assume any estimated tax penalty is zero.