Dena Liu is 20 years old and is considered a dependent of Denas parents for tax purposes. Assume the taxable year is 2022.

Required:

1. Compute Denas taxable income if Denas only income item was $2,712 interest earned on a certificate of deposit.

2. Compute Denas taxable income if Dena had two income items: $2,712 interest earned on a certificate of deposit and $3,276 wages from a part-time job.

3. Compute Dena's taxable income if Dena was not considered a dependent for tax purposes in part a and part b.