Which provision of the TCJA does the State conform to in regards to the treatment of Kiddie Tax?

Select one:

a$.$ None of it; The State conforms to the IRC as of January $1$st$,2015,$ before the passage of the TCJA.

b$.$ The separation of the "kiddie" from tax considerations in regards to the financial status of their siblings through the reporting on the parents' return$($s$)$

c$.$ All of it$,$ since the TCJA changes have been rolled back.

d$.$ The lack of requirement for minor dependents to report their income on their parent's return