Which statement about kiddie tax is false?

In certain circumstances a child with very little income may have at least a portion of their income taxed at the parents' marginal tax rate.

Daniel has $$4,000$ in unearned income from stock investments and is potentially subject to kiddie tax because he is a $21-$ year$-$old fulltime student who is claimed as a dependent on his parents tax return.

All of the statements are true.

The kiddie tax does not apply to children over $24$ years old at the end of the tax year.