Kelsey passed away in late $2023.$ Her estate was held in trust for $8$ months and distributed to the heirs in July $2024.$ The estate earned $$9,000$ during $2023$ from the money market funds where a large part of the estate was invested while in trust. What tax bracket would these earnings fall into?

Select one:

a$.$ $$550$ plus $12\%$ of AGI in excess of $$5,500$

b$.$ There is no tax liability

c$.$ $$310$ plus $24\%$ of the excess over $$3,100$

d$.10\%$ of taxable income