Glen and Mary Have Two Children, Chad, Age 12, and Linda

Glen and Mary have two children, Chad, age 12, and Linda, age 8. For 2014, Chad has $4,000 in net unearned income and Linda has net unearned income of $1,000. If the total parental tax for 2014 is $1,500, how would the tax be allocated between Chad and Linda?

A) $1,500 to Chad and $0 to Linda
B) $1,200 to Chad and $300 to Linda
C) $1,120 to Chad and $280 to Linda
D) $750 to Chad and $750 to Linda
E) None of the above