Scott, age 12, has Apple stock. He is paid $1,000 in dividends in 2019. He makes $200 from babysitting. How will his income be treated?

a. He will report $1,200 for his federal return and $1,200 for his California, and Form 3800 should be used to calculate Scotts federal tax and California tax.

b. He will report $1,000 in dividends for his California return, and Form 540 should be used to calculate Scotts California tax.

c. He will report $1,000 in dividends for his California return, and Form 3800 should be used to calculate Scotts California tax.

d. He will report $1,200 for his California return, and Form 3800 should be used to calculate his California tax on this $1,200.