Assume a single taxpayer is taxed at 10% on the first $9,525 of taxable income, 12% on the next $29,175 of income, and at 22% for the following $43,800 of income. What is the tax liabiity for a songle individual with $52,000 of taxable income, which includes $2,000 of dividends?

a) 7,379.50

b) $8,356.25

c) $9,104.50

d) $8,603.50