Nell and Nick are married, have a 2-year-old child (Toni), and are in the 35% tax bracket. They heard that taxes could be reduced by shifting income to children. Nell and Nick ask you, their tax adviser, whether this is feasible for them and whether there is a limit on the amount of income they can shift to Toni. They have some corporate bonds yielding 4.8% interest they could transfer to her. Determine the maximum amount of the bonds Nell and Nick could transfer to Toni while still reducing the family’s total taxes.