The Amount of the Kiddie Tax Is the Sum of

The amount of the kiddie tax is the sum of

A) the child's tax on the child's earned income and the tax on all the child's unearned income at the parents' rates.
B) the parents' tax on the child's unearned income and the child's tax on the earned income.
C) the parent's tax on the child's unearned income in excess of $2,100 and the child's tax on the balance of his or her taxable income.
D) $1,000 or the tax on unearned income.