Dakota is an unmarried taxpayer with one dependent child, age 18, living in Dakotas home. Dakota does not itemize deductions and reports AGI of $40,800. The dependent child earned $17,000 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:

1. Compute Dakotas income tax (before credits).
2. Compute the childs income tax.