1. Montague (age 15) is claimed as a dependent by his parents, Matt and Mary. In 2022, Montague received $5,000 of qualified dividends, and he received $800 from a part-time job. What is his taxable income for 2022**? Show me your work or explain your reasoning

a. $0

b. $3,850

c. $4,600

d. $4,650

2. Hester (age 17) is claimed as a dependent by his parents, Charlton and Abigail. In 2022, Hester received $10,150 of qualified dividends, and he received $13,150 from a part-time job. What is his taxable income for 2022**? (Use Standard deduction at the link: https://bit.ly/3g6MGeg) Show me your work or explain your reasoning

a. $23,300

b. $22,150

c. $10,350

d. $9,650