Question Content AreaWhich the following is a correct statement relating to the kiddie tax in $2024?$

a$.$ If the parents are divorced, the income of the noncustodial parent is used to determine the allocable parental tax.

b$.$ If the kiddie tax applies, the parents must include the income of the child on their own income tax return.

c$.$ The components for the application of the kiddie tax are not subject to adjustment for inflation.

d$.$ The kiddie tax does not apply if both parents of the child are deceased.