In 2019, which of the following children would have income taxed at trust and estate rates?

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

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

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

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

e. All of these choices are correct.