18. Jamie Lannister (single, 7 years old) is claimed as a dependent of Tywin Lannister (35% marginal tax rate). Jamie received $8,200 of interest income in 2023. What is Jamie's gross tax liability for the year, if he files his tax return?

A. $2,180.

B. $2,120.

C. $2,000.

D. $2,312.

E. $2,222.

19. Melisandre is single and earned $300,000 of wages as an employee in 2023. How much should her employer have withheld from her paycheck for FICA taxes?

A. $13,420.

B. $12,400.

C. $15,182.

D. $12,015.

E. $15,600.