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Which of these individuals would be subject to the kiddie tax? Dana, age 1 2 , earned $ 8 0 0 in dividends, with no

Which of these individuals would be subject to the "kiddie tax"?
Dana, age 12, earned $800 in dividends, with no other income.
Gia, age 15, worked as a lifeguard all summer and earned $2,800 with no other income.
Kyle, age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well. He had no other income.
Paul, age 19, is taking a year off before starting college. He received $4,200 in dividends with no other income.

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