Stephanie, age 15, is claimed as a dependent on her father's tax return. Stephanie's father is single and has taxable income of $100,000 (28% tax bracket) in 2017. Stephanie has unearned income of S3,100 in 2017. How much, if any, of Stephanie's income is subject to the Kiddie Tax? Note: this question is not asking you to calculate the tax liability, but you should understand at what rate any income subject to the kiddie tax will be taxed