Tax on spilt income $($TOSI$)$ would likely apply to

Multiple Choice

reasonable salaries paid to children under the age of $18.$

dividends received by children who attend university full$-$time.

dividends or salaries received by spouse from a corporation controlled by the spouse$$s partner, if the partner was $65$ or older.

interest received by a parent$$s sibling on funds loaned to their nieces or nephews.