Dependent child was 22 years old, a full-time student in 2020, and will be claimed as a dependent on parents' federal and state returns. Dependent earned $8600 from a part-time child care job and was paid an additional $8500 in state unemployment benefits when child care center was closed because of Covid-19. Parents' taxable income was approximately $175,000. Is the student's unemployment income exempt because it was less than $10,200, or is it taxable?
