Which, if any, of the following is a correct statement relating to the kiddie tax? A.If the parents are divorced, the income of the noncustodial parent is used to determine the allocable parental tax. B.The kiddie tax does not apply if the child's income is composed only of earned income. C.If the kiddie tax applies, the parents must include the income of the child on their own income tax return D. The kiddie tax does not apply if both parents of the child are deceased. Both the B and D are correct