Determine the amount of tax liability in the following situations during the tax year $2023.$ In all cases, the taxpayer filing status is married filing jointly. NOTE: Round answers to the nearest dollar.

a$.$ In $2023,$ Taxable income of $ $62,449$ that includes a qualified dividend of $ $560$ and excluded ordinary dividends of $ $261.$ Note: Use the IRS tax table.

b$.$ In $2023,$ Taxable income of $ $12,932$ which includes a qualified dividend of $ $322.$ Note: Use the IRS tax table.

c$.$ In $2023,$ Taxable income of $ $144,290$ which includes a qualified dividend of $ $4,290$ and excluded $ $22,000$ of ordinary dividends. NOTE: Use the IRS $2023$ tax computation worksheet $($page $77$ of the form $1040$ instructions$)$