$1)$Sales taxes are a proportional tax, where the tax rate is constant regardless of the size of the tax

base. Despite that, why is it often considered a regressive tax in nature?

$2)$ Wanda is $8$ years old and as a gift, her grandparents gave her corporate bonds. Wanda is a

dependent claimed by her parents. For $2023,$ she received $$1,300$ of interest income. What is

Wanda's taxable income?