In 2021, Jack, age 12, has interest income of $4,900 from funds he inherited from his aunt and no earned income. He has no investment expenses. Christian and Danielle (his parents) have taxable income of $82,250 and file a joint return. Assume that no parental election is made.

Please answer: A. Jack's net unearned income is $________ B. Jack's allocable parental tax is $________ C. Jack's total tax is $________