A) Jordan, age 14, has $2,500 in interest and dividends and no earned income. How much is taxable to Jordan at Jordans tax rate?

B) Abner owned bonds that paid $750 of interest on the first day of January each year. Exactly one-third of the way through the current year, Abner gave the bonds to his brother, Brody. When Brody receives the $750 of interest on the first day of January next year, what amount of the $750, if any, will be included in Brodys gross income next year?