Bill and Janet are a married couple filing jointly in 2019 and have one child, Robert, who is 9 years old. Robert has interest income of $3,000 in 2019. Bill and Janet's taxable income in 2019 is $46,550 and they take the standard deduction as the only from AGI deduction.

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Calculate Robert's tax liability for 2019, assuming:

a. Bill and Janet do not make the election to include Robert's income on their tax return. $fill in the blank 1

b. Bill and Janet make the election to include Robert's income on their tax return. $fill in the blank 2