Problem:
Marcy, age 12, earned $400 from babysitting during 2013. Her parents claim her as a dependent. She also had interest and dividends of $2,600 during the year. She did not itemize deductions.
Required:
What is her net unearned income for 2013?
A. $3,000
B. $2,600
C. $1,600
D. $600
Note: Please provide full description.