Calculate the tax liability for each of the following, show work where possible.

1.Jillian Jones is single she has taxable income of $200,000. Included in that taxable income is qualified business income of $70,000 and long term capital gain income of $60,000.

2.Clinton Clark is a head of household. Clinton has taxable income of $225,000. Included in taxable income is qualified business income of $50,000 and long term capital gain of $40,000.

3. Sally and Sam Smith file married joint. They have taxable income of $350,000. Included in taxable income is qualified business income of $100,000 and long term capital gain of $90,000.