Angelena files as a head of household. In 2023, she reported $61,250 of taxable income, including a $11,500 qualified dividend. What is her gross tax liability? (Use the tax rate schedules, long-term capital gains tax brackets.)

Note: Round your answer to the nearest whole dollar amount

a) $6,946

b) $5,881

c) $7,156

d) $5,656