In which, if any, of the following situations, 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 $2,000 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.
Answer: B