Dakota is an unmarried taxpayer with one dependent child, age 18, living in Dakotas home. Dakota does not itemize deductions and reports AGI of $40,400. The dependent child earned $16,600 from a part-time job and incurred no deductible expenses. Assume the taxable year is 2022. Use Individual Tax Rate Schedules and Standard Deduction Table. Required: Compute Dakotas income tax (before credits). Compute the childs income tax.