Which the Following, If Any, of Is a Correct Statement

Multiple Choice

Which the following, if any, of is a correct statement relating to the kiddie tax in 2019?

A) If the parents are divorced, the income of the noncustodial parent is used to determine the allocable parental tax.
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) The kiddie tax does not apply if both parents of the child are deceased.
E) None of these.