In Which of the Following Situations, If Any, Will the Kiddie

Multiple Choice

In which of the following situations, if any, will the kiddie tax not apply?

A) The child is married but does not file a joint return.
B) The child has unearned income of $2,100 or less.
C) The child has unearned income that exceeds more than half of his (or her) support.
D) The child is under age 24 and a full-time student.
E) None of these.