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

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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.