elated Parties (Section 267) (LO 6.4)

Which of the following is required for a taxpayer to be subject to the tax on unearned income of minors (kiddie tax) in 2022?

a. 21 years of age or younger.

b. Both parents must be living.

c. Must have no earned income.

d. Net unearned income must exceed $2,300.

e. All of these choices are required.