Hossain is six years old, and the son of parents in the 37% tax bracket. His only source of taxable income comes from a corporate bond fund received as a gift from her grandparents last year. For 2020, Hossain earned $10,000 of interest income from this fund. What is Hossain's federal income tax liability? (explain your answer)

A) $110
B) $790
C) $2,626
D) $2,996