Capital gains and the kiddie tax

[BentonHarbor]

My son is a dependent. I gave him $12000 worth of stock in 2013. That stock had a cost basis of $2000 (all numbers are rounded), so he would have a profit of $10000. He has no other income. His standard deduction is $1000 because of the kiddie tax. The remaining $9000 goes to the Qualified Dividends and Capital Gain Worksheet for tax computation. On that worksheet, lines 1, 3, 4, and 6 are $9000. For line 8, he is single, so I enter $36250 which results in zero tax. That doesn't seem correct.