Elena is 12 years old

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Elena is 12 years old. During 2018 she earns interest of $10,500 on funds she inherited when her maternal grandfather died, as well as non-eligible dividends of $15,300 received from a CCPC that is controlled by her father. Her only tax credits are the basic personal credit and the dividend tax credit. What is the amount of her federal Tax Payable for 2018? A. $686. B. $4,077. C. $2,306. D. $3,881,