Horatio and Tess are concerned that their son, Harry, who inherited $800,000 from his grandmother, may have to pay tax on his investment income at their rate. Under the TCJA as modified by the SECURE Act, which of the following is correct? Question 13Select one: a. A child is defined as being age 13 or younger. b. The child must be 19 years old or younger. c. If the child is a student and under the age of 24 at the end of the year, then he is considered a child. d. Investment income below $3,000 is not taxed at the parent's rate.