Joel and Maria have a son named David who is a 20-year-old student at the University of Southern California. David received $1,300 worth of investment income in 2018 and had earned income $1,700 but that was far less than half of the support he received from his parents. Both Joel and Maria are still alive. Based on this information, what can be said about the tax liability in California?

A. Both Davids parents were alive at the end of the year, so the Kiddie Tax is owed

B. The Kiddie Tax is owed because David is a student under the age of 24

C. David had investment income less than $2,100 so there is no tax obligation

D. David had earned income and must pay California taxes on his investment and earned income he received