Amelia Hall is single and received the items and amounts of income shown as follows during 2018. Determine the marginal tax rate applicable to each item. Note that if the item is not taxable, the marginal rate is 0. Enter "0" if the marginal rate is zero. Assume that rental property given is net rental income after deductions. Refer to Exhibit 3.2 and Exhibit 3.3 .

This is based on the 2018 Tax Schedules.

Please provide a breakdown/ explanation for how you calculated this.

Item	Amount	Marginal Rate
Salary	$25,000	%
Qualified dividends	700	%
Gift from mother	300	%
Child support from ex-husband	2,700	%
Interest on savings account	150	%
Rental property	950	%
Loan from bank	1,000	%
Interest on state government bonds	500	%