Dakota is an unmarried taxpayer with one dependent child, age 18, living in Dakota's home. Dakota does not itemize deductions and reports AGI of $40,200. The dependent child earned $16,400 from a part-time job and incurred no deductible expenses. Assume the taxable year is 2023. Use Individual Tax Rate Schedules and Standard Deduction Table.

Required:

1. Compute Dakota's income tax (before credits).
2. Compute the child's income tax.