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21. Assume Karen is 12 years old and her only income is $5,500 of interest income from a bank account with money her parents have

21. Assume Karen is 12 years old and her only income is $5,500 of interest income from a bank account with money her parents have given her to save for college. If Karen does not elect to include her income on her parents' return, what is her income tax liability?
a.$538
b.$963
c.$550
d.$445

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