A child (claimed as a dependent on his parents tax return) has $5,600 of interest income and $6,000 from a part-time job. His parents marginal tax rate is 24%. What is his tax liability?

Use 2020 Rates

Unearned income 5,600

Base Amount (2,200)

Excess unearned income 5600 - 2200 = 3,400

x Parents marginal rate x 24%

Tax on excess unearned income 24% of 3400 = 816

Remaining income 2200 + 6000 = 8,200

Less: Standard deduction (6,350) ??????

Taxable income 1,850

Childs tax rate 10%

Tax on remaining income $185

Total Tax (tax liability) 816 + 185 = 1,001

EXPLANATION OF LINE "Less: Standard deduction (6,350) " PLEASE!