In 2020, Simon, age 12, has interest income of $7,980 on funds he inherited from his grandmother, and no earned income. He has no investment expenses. His parents have taxable income of $82,250 and file a joint return. Assume that no parental election is made.

Round the tax computations to the nearest dollar.

Simon's net unearned income is
Simon's allocable parental tax is
Simon's total tax is