Brian and Kim have a 12-year-old child, Stan. For 2018, Brian and Kim have taxable income of $52,000, and Stan has interest income of $4,500.

If Stans parents elected to report Stans income on his parents return, what would the tax on Stans income be?

2018 Tax Rate Schedules The tax is: of the amount over- $0 Schedule X-If your filing status is Single If your taxable income is: But not Over- over- $9,525 9,525 38,700 38,700 82,500 82,500 157,500 157,500 200,000 200,000 500,000 500,000 ------- 10% $952.50 + 12% 4,453.50 + 22% 14,089.50 + 24% 32,089.50 + 32% 45,689.50 + 35% 150,689.50 + 37% $0 9,525 38,700 82,500 157,500 200,000 500,000 --------- Schedule Y-1-If your filing status is Married filing jointly or Qualifying widow(er) The tax is: If your taxable income is: But not over- of the amount over- $0 Over- $0 19,050 77,400 165,000 315,000 400,000 600,000 $19,050 77,400 165,000 315,000 400,000 600,000 ---- 10% $1,905.00 + 12% 8,907.00 + 22% 28,179.00 + 24% 64,179.00 + 32% 91,379.00 + 35% 161,379.00 + 37% 19,050 77,400 165,000 315,000 400,000 600,000 Schedule Y-2- If your filing status is Married filing separately If your taxable income is: The tax is: Over- $0 9,525 38,700 82,500 157,500 200,000 300,000 But not over- $9,525 38,700 82,500 157,500 200,000 300,000 -------- 10% $952.50 + 12% 4,453.50 + 22% 14,089.50 + 24% 32,089.50 + 32% 45,689.50 + 35% 80,689.50 + 37% of the amount over- $0 9,525 38,700 82,500 157,500 200,000 300,000 of the amount over- $0 Schedule Z-If your filing status is Head of household If your taxable The tax is: income is: But not Over- over- $0 $13,600 ------... 10% 13,600 51,800 $1,360.00 + 12% 51,800 82,500 5,944.00 + 22% 82,500 157,500 12,698.00 + 24% 157,500 200,000 30,698.00 + 32% 200,000 500,000 44,298.00 + 35% 500,000 149,298.00 + 37% 13,600 51,800 82,500 157,500 200,000 500,000