Ming and Denise, mother and daughter, operate a local restaurant as an LLC$.$ The MD LLC earned a profit of $$200,000$ in the current year. Denise's equal LLC interest was acquired by gift from Ming. Assume that capital is a material income$-$producing factor and that Ming manages the day$-$to$-$day operations of the restaurant without any help from Denise. Reasonable compensation for Ming's services is $$50,000.$ c$.$ Assuming that Denise is $15$ years old, has no other income, and is claimed as a dependent by Ming, how is Denise's income from the restaurant taxed?

C$)$ The earned income is taxed $\_\_\_\_\_\_\_\_\_\_\_\_\_($ at single taxpayer, at the higher estate and gift tax$)$

rates and the remaining income is taxed $\_\_\_\_\_\_\_\_\_\_\_\_($at single tax payer, at the higher estate and gift tax$)$ rates.