Can people under 21 LEGALLY consume foods with alcohol in them and the alcohol has not been cooked out?

I make a carrot cake with a Woodford Reserve (top shelf bourbon) cream cheese icing that is super popular. There's only 3.5 tablespoons of bourbon per batch (a batch will ice 20 cupcakes or an 8inch double layer cake) but still, the alcohol has not been cooked out.

If I plan to open a shop and want to sell this item, legally can I only sell it to those over 21?

That's a good question. I do know that minors can legally buy and eat things with vanilla extract, which has a pretty high alcohol content, but I guess since that isn't sold as an alcohol product, it could be different.

This issue actually came up at a restaurant a few days ago -- a kid at our table ordered a dessert with bourbon topping, and the restaurant would only serve the dessert to the kid without the bourbon topping. To be safe, you probably shouldn't sell the item to anyone under 21, but realistically how many people under 21 order that item?

Vanilla extract can be purchased by minors because it would be pretty much impossible to keep down enough of it to get drunk.

Jason, you give the best advice.

Vanilla extract is 70 proof (35%) by law in the US. You could use that as a guide. Liqueur is usually 40 proof (you can use double before you get to the same % as vanilla exttract). Liquor is close to vanilla extract in %. Baked or heated, some alcohol evaporates but the flavor remains. Then you have to divide those teaspoons by 12 to 24 servings... not much alcohol. If that is all you have, don't worry about it. More alcohol, use your discretion. Young people don't buy my cakes so I haven't had it come up. Who eats it after it is bought is not your concern as long as you have accurately described the volume of alcohol in the item. For example, my Bailey's cake is described as "one half cup of Bailey's Irish Cream is brushed on the layers".