Phoebe is a $14-$year$-$old with $$5,000$ of unearned income. She had

no earned income for the year. The first $$1,300$ of that income is tax$-$

free because of the dependent standard deduction. The next $$1,300$

is taxed at Phoebe's tax rate $(10\%).$ The remaining $$2,400$ of

taxable unearned income is subject to this kiddie tax rate: $[$Find

answer in Chapter $2]$