Which of the following statements regarding the kiddie tax is true?

$ 175,000 $ 649 $ 1,749

Aggregate total

$ 21,633 $ 249,895 $ 8,300

Aggregate total 299 Aggregate total

a) The child's unearned income over the $2,200 income threshold in 2021 is taxed at the trust and estate tax rates.

b) The child's unearned income over the $2,200 income threshold in 2021 is taxed at the parent's marginal tax rate.

c) The child's earned and unearned income over the $2,200 income threshold in 2021 is taxed at the trust and estate tax rates.

d) All of the child's unearned income is taxed at the parent's marginal tax rate.