They must be treating the $4,400 as unearned income.
($1,200+4,400=$5,600 minus standard deduction which they must have calculated as $1,550 ($1,200+$350), so that would be $4,050.
That is then taxed at 10%
They must be treating the $4,400 as unearned income.
($1,200+4,400=$5,600 minus standard deduction which they must have calculated as $1,550 ($1,200+$350), so that would be $4,050.
That is then taxed at 10%