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 trust and estate's tax rates.
B) the trust and estate's tax rate on the child's unearned income and the child's tax on the earned income.
C) the trust and estate's tax rate on the child's unearned income in excess of $2,200 and the child's tax on the balance of his or her taxable income.
D) $1,100 or the tax on unearned income.