Cronus and Rhea have three children. The kiddie tax shall apply to unearned income received by the following child.

	A.	Hestia is a 19-year-old full-time student who supports herself more than 50% with a job at an accounting firm
	B.	Demeter, a 23-year-old full-time student who fully supports herself with a job at a grocery store
	C.	Zeus is 25 years old and not a student who does not support himself
	D.	Hades is 17 years old but is married and files a joint return with his spouse
	E.	Kiddie tax applies to NONE of the above cases