William and Irma Have Two Children, Tom, Age 13, and Sara

William and Irma have two children, Tom, age 13, and Sara, age 8. For 2016, Tom and Sara have a total parental tax of $5,600. Tom's net unearned income is $5,000, while Sara's net unearned income is $15,000. How much of the parental tax would be allocated to Sara on her 2016 tax return?

A) $0
B) $4,200
C) $2,800
D) $5,600
E) None of the above