Julie became a dependent of her Aunt Sara at the age of $8,$ after the death of her parents. Her Aunt, now Julie's legal guardian, continuted taking her to photo shoots for Fisher Price where Julie earned $$5,000$ in the current tax year. Julie also has an UGMA account that earns $$3,000$ from bond income. What amount will be taxed to Aunt Sara as Julie's legal guardian? $$400,$ $$1,300,$ $$2,600,$ or $$8,000$