51. In 2021, Sheryl is claimed as a dependent on her parents' tax return. Her parents report taxable income of $500,000 (married filing jointly). Sheryl did not provide more than half her own support. What is Sheryl's tax liability for the year in each student. d) She received $7,000 of qualified dividend income. This is her only source of income. She is 16 years old at year-end