Brian and Kim have a 12-year-old child, Stan. For 2021, Brian and Kim have taxable income of $52,000, and Stan has interest income of $4,500. No election is made to include Stan's income on Brian and Kim's return.

a. For purposes of the tax on a child's unearned income, calculate Stan's taxable income.

b. Calculate Stan's net unearned income.

c. Calculate Stan's tax for 2021.