37) Assume tax rates on single individuals are 10% on taxable income up to $9.275, 15% on income of $9,276 to $37,650 and 25% on income of $37,651 to $91,150. What is the tax liability for a single individual with $52,000 of taxable income, which includes $2,000 of dividends? A) $8,771.25 B) $9,103.50 C) $8,603.50 D) $8,356.25