Which,if Any,of the Following Is a Correct Statement Relating to the Kiddie

Which,if any,of the following is a correct statement relating to the kiddie tax?

A) The kiddie tax does not apply if both parents of the child are deceased.
B) The components for the application of the kiddie tax are not subject to adjustment for inflation.
C) If the kiddie tax applies,the parents must include the income of the child on their own income tax return.
D) If the parents are divorced,the income of the noncustodial parent is used to determine the allocable parental tax.
E) None of the above.