Parent's Election to Report Child's Unearned Income - Is there an advantage? (Kiddie Tax)

[Kevin1]

The TCJA made a change that taxes a child's unearned income (over the first exempted $2200) at trust tax rates.   Given this change, will making the election on 8815 to report the child's unearned income on the parent's return still tax it at the parents top rate?   Child's income is mostly qualified dividends .

The parent has very little income, so the parent's bracket is 12%.  Am I missing something in the rules (or the math)?

For reference, Trust Rates 2019, applied to Child's unearned income:

Unearned income, over first exempted $2200	Tax Rate
$0 to $2,600	10% of taxable income
$2,601 to $9,300	$260 plus 24% of the amount over $2,600
$9,301 to $12,750	$1,868 plus 35% of the amount over $9,300
Over $12,751	$3,075.50 plus 37% of the amount over $12,750