Which the following is a correct statement relating to the kidde tax in $2024?$

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

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

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

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