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Lincoln, age 14, is a dependent of his parents (his parents provided over half of his support). During 2020, Lincolns earned income from wages is $5,000 and Lincoln received $2,500 of interest income. The parent's marginal rate is 22% and Lincolns marginal rate is 10%. Lincolns tax is (kiddie tax rules for 2020) A) $251. B) $300. C) $1,850. D) None of the above.