Amy has a $4-$year$-$old child who does not earn any income. Amy earns a lot of money from her job. She asks you, her tax preparer, to "assign" or place a portion of her salary onto her child's tax return to avoid having all her salary income from being placed on her own tax return. She wants this done so that a part of her salary would be taxed at her child's much lower tax rate. Of the following choices, which one contains the correct answer for you to give to Amy?A$.$ Amy does not have to report on her tax return the portion of the monies that she assigns to her child because she is allowed by law to make such assignments because she has a minor$-$aged child.B$.$ Amy can assign a portion of her salary to her child but not any of her unearned interest and dividend income, should she have any.C$.$ Amy can assign her salary to her child. However, her child would then be taxed at the same tax rate as Amy because her child would be subject to the "kiddie" tax.D$.$ Amy is not allowed to make this "assignment" as a means of her avoiding paying taxes on any of her salary income.