3. Which of the following dependent children have income subject to the so-called kiddie tax? Bob, age 20 and not a student, earned $6,000 in wages and $2,600 in interest income from a savings account. Carol, age 13, earned $1,000 in wages and $3,000 in dividend income from stock investments Ted, age 2, earned $2,900 in interest income from a savings account. Alice, age 9, earned $2,000 in wages and $1,400 in interest and dividend income. a. Bob and Carol only. b. Carol and Ted only. c. Ted and Alice only. d. Alice and Bob only, e. Bob and Carol and Ted and Alice will have income subject to kiddie tax. 4. Sara filed an extension on April 15. On July 15, she filed her tax return and owed $1.000 on a total tax liability of $10,000. She paid the amount owed when she filed the return. Which of the following will apply? a. Failure-to-file penalty b. Failure-to-pay penalty c. All of the above d. None of the above because prepayments were at least 90% of the tax liability and she paid the amount owed when she filed the return within the extension period