Here's a new one for TY2020!!

Single mom makes $95K. Her 23 year-old son was a full-time student who graduated during TY2020. He had $18k in unemployment and $500 in wages.

Mom says she still provided over 50% of his support, so she should be able to claim H of H. Is the kid going to be subject to Kiddie Tax on the unearned income?