In 2018, which of the following children would have income taxed at trust and estate rates? 

a. A 9-year-old child with salary income of $1,000 

b. A 12-year-old child with net unearned income of $3,200 

c. A 13-year-old child with salary income of $12,000 

d. All of the above 

e. A nonstudent, 19-year-old child with net unearned income of $12,000