A complex trust has taxable income of $36,400 in 2021. The $36,400 includes $5,500 of rental income and $31,000 of taxable interest income, reduced by the $100 personal exemption. The trust makes no distributions during the year. (Click the icon to view the tax rate schedule for trusts.) (Click the icon to view the tax rate schedule for a single individual.) (Click the icon to view the tax rates on capital gains and net investment income from estates and trusts.) (Click the icon to view the standard deduction and personal and dependency exemption amounts.) Read the requirement. What is the trust's total tax liability? The trust's income tax liability amounts to Compare this tax to the amount of tax an unmarried individual filing single would pay on the same amount of rental and interest income (with no other income). Assume the individual claims the standard deduction. The trust's income tax liability is than the tax an individual filing single would pay.