Determine the amount of tax liability in the following situations. In all cases, the taxpayer is using the filing status of married filing jointly. (Use the Tax Tables for taxpayers with taxable income under $100,000 and the Tax Rate Schedules for those with taxable income above $100,000. Round your intermediate computations to 2 decimal places and final answer to the nearest whole dollar amount.)

Use the appropriate Tax Tables or Tax Rate Schedules.

1. Taxable income of $70,279 that includes a qualified dividend of $885.
2. Taxable income of $14,958 that includes a qualified dividend of $330.
3. Taxable income of $147,500 that includes a qualified dividend of $4,545.
4. Taxable income of $49,124 that includes a qualified dividend of $1,428.
5. Taxable income of $275,349 that includes a qualified dividend of $13,204.