Theres no nudity or sexuality, and from what I remember no harsh language. There's a couple adult jokes, but it'd be beyond impossible for the kid to pick up on any of it.
Violence is to a minimum and no different than a cartoon. None of it's brutal, just iron man punching some people a baddy.
Technically, it could have gotten a PG. Years ago it would have. 5 out of 6 star wars movies are rated PG and they include severed limbs, decapitated heads, tons of people getting shot and war.
Jaws was rated PG in all it's horrific glory. So was Raiders of the Lost Ark and that features someone getting chopped up in a propeller and multiple head shots with a regular gun
ratings mean nothing.
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