23. A married couple have one child who is three years old. The taxpayers anticipate that they will be in the 32 percent bracket for 2022 and are considering shifting some of their unearned income to their child. The taxpayers would like to transfer $2,500 of unearned income. Assuming their child has no other source of income, what amount do the couple save by transferring this income to their child? $1,400 a. b. $206 C. $2,500 d. $800 e. $594 24. In late December 2022, a taxpayer suspects that he is in the 24 percent tax bracket. In prior years the taxpayer was in the 12 percent tax bracket. After reviewing the taxpayer's figures, you determine on December 15, 2022 that the taxpayer is over the 12 percent threshold by roughly $2,500. You know the taxpayer has investments, itemizes, and pays state income taxes. How might you advise the taxpayer to potentially drop back into the 12 percent tax bracket? a. Take any investment losses this year. b. Prepay state income taxes. C. Make any under-pledged contributions. d. e. Consider accelerating controllable medical expenses. All of the above 8