Thomas, age 8, received taxable interest of $1,850 and dividends of $2,550 during the year. He has no other income, and no itemized deductions. Thomas is a dependent of his parents, who have taxable income of $72,000. If Thomas' parents do not elect to report his income on their return, how much of Thomas' income will be taxed at his parents' tax rate?

a. $0

b. $2,300

c. $4,400

d. $400

e. $3,350