Which of theses cases would be subjected to the kiddie tax?

A) serena age 12 earned $800 in dividend with no other income

B) lance age 15, worked as a lifeguard all summer and earned $2,800 with no other income

C)Janelle age 14, earned $1,000 in interest and had a $1,800 royalty from a family oil well.she had no other income

D) dartanian age 19, is taking a year off before starting college.he received $4,200 in dividends with no other income