Please help with part B:

Exercise 3-21 (LO. 7) Simon, age 12, generates $4,800 interest income and no earned income for 2018. He incurs no investment expenses Click here to access the 2018 tax rate schedule and 2018 Estate and Trust Tax Rate Schedule. If required, round the tax liability the nearest dollar a. Simon's net unearned income. 2,700 b. Simon's total Federal income tax liability 291 X