Vincent,age 12,is a Dependent of His Parents

Vincent,age 12,is a dependent of his parents.During 2014,Vincent's earned income from wages is $2,600 and Vincent received $3,000 of interest income.The parent's marginal rate is 28% and Vincent's marginal rate is 10%.Vincent's tax is

A) $265.
B) $308.
C) $445.
D) none of the above.