2) Jo purchased 300 shares of a no-load stock mutual fund 2 years ago. During 2021, she received $3 per share in dividend distributions. What are the federal tax consequences on the dividends if Jos annual income is $170,000 and the dividends were qualified dividends?

2b) what are the federal tax consequences of Jo's ownership of this stock fund earning $1,200 in long-term capital gain distributions in 2021?