7. which if any of the following statements does not correcxtly describe the kiddie tax?

a it does not apply to a child who reaches age 14 durin the tax year

b it does not apply to a child who has no unearned income

c any amount of un earned income will trigger the tax.

d if the tax applies, it may be computed on a return filed for the child or determined on that of the parents

e none above