52. In 2021. Carson is claimed as a dependent on his parents' tax return. His parents report taxable income of $200,000 (married filing jointly). Carson's parents provided most of his support. What is Carson's tax liability for the year in each of the following alternative circumstances? a) Carson is 17 years old at year-end and earned $14,000 from his summer job and part-time job after school. This was his only source of income. b) Carson is 23 years old at year-end. He is a full-time student and earned $14.000 from his summer internship and part-time job. He also received $5,000 of qualified dividend income. Tax Rates for Net Capital Gains and Qualified Dividends Taxable income Rate Married Filing Jointly Married Filing Separately Single Head of Household Trusts and Estates 09 30 - SHOOO SO - $40 400 50-S00,400 $0 $54.100 $0-$2.700 15 580.801.550.600 5-40 401 - 525000 S40,401 $465X50 $54,101-S473.750 $2,701 - $13,250 20 5501.001- $250 801 $445851+ $473.751 $13.251. *This rate applies to the net capital gains and qualified dividends that fall within the range of the income specified in the table (net capital gains and qualified dividends ar included in table income last for this purpose). Ir taxable income is over: $ 0 $9.950 Schedule - Single But not over: The tax is: $9.950 10% of taxable income $ 40.525 $995 plus 12% of the excess over $9.950 5 40.525 $ 86,375 $4,664 plus 22% of the excess over $40.525 $ 86,375 $164.925 $14.751 plus 24% of the excess over $86,375 $164.925 $209,425 $33.603 plus 32% of the excess over $164.925 $209,425 $523,600 $47.843 plus 35% of the excess over $209,425 $523,600 $157.804.25 plus 37% of the excess over $523,600 Schedule Y-I Married Filing Jointly or Qualifying Widower) If taxable income is But not overt The tax is: $ 0 $ 19.900 10% of taxable income $ 19.900 $ 81.050 $1.990 plus 12% of the excess over $19.900 $ 81,050 $ 172.750 $9.328 plus 22% of the excess over $81,050 $172.750 S329.850 $29.502 plus 24% of the excess over $172.750 $329,850 $418,850 567.206 plus 32% of the excess over $329,850 $418,850 5628,300 $95.686 plus 35% of the excess over $418.850 5628,300 $168.991.50 plus 37% of the excess over 5628,300 Schodole Zend of Household Ir taxable income is But not The tax is: $ 0 $ 14.200 10% of taxable income $ 14,200 S. 54.200 $1.420 plus 12% of the excess over $14.200 $ 54,200 $ 86,350 $6.220 plus 22% of the excess over $54.200 $ 86,350 $164.900 $13.293 plus 24% of the excess over $86,350 $164.900 $209.400 $32.145 plus 32% of the excess over $164.900 $209,400 $523.600 $46,385 plus 35% of the excess over $209,400 $523.600 $156,355 plus 17% of the excess over $523,600 Schedule Y-2-Married Filing Separately F If taxable income is But not over: over: The tax is: $ 0 $9.950 10% of taxable income $ 9,950 $ 40,525 $995 plus 12% of the excess over $9.950 $ 40,525 $ 86,375 $ 86,375 $164.925 $164.925 $209,425 $4,664 plus 22% of the excess over $40,525 $14.751 plus 24% of the excess over 586.375 $33.603 plus 32% of the excess over $164.925 547.843 plus 35% of the excess over $209,425 $84,496.75 plus 37% of the excess over 534.150 $209,425 $314,150 $314.150