Without seeing your tax return, it's hard to say. He is required to file the Form 8615 (Kiddie Tax) because his unearned income including unemployment compensation exceeds $2,200. Part of his unemployment income will be taxed at the parent's rate (Part II on the Form 8615), which is higher than his own rate. The original intention for the Form 8615 is to prevent parents from placing their funds under their children's investment accounts to avoid taxes. His unemployment income is included in the Unearned Income for the Kiddie Tax purposes, unfortunately. For more information, click here: Form 8615
With the capital gain, it depends on if it's short term or long term. If it's long term, your tax rate will vary from 0-20%. I am attaching the IRS link of Form 8615 below for your reference. I will suggest you to view your Form 8615 to see if the numbers flow correctly especially in part II on the form.
https://www.irs.gov/pub/irs-pdf/f8615.pdf
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