Henrich is a single taxpayer. In 2019, his taxable income is $450,000. What is his income tax and net investment income tax liability in each of the following alternative scenarios? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference. (Round your answers to 2 decimal places. Leave no answer blank. Enter zero if applicable.) b. His $450,000 of taxable income includes $2,000 of long-term capital gain that is taxed at preferential rates.

how come for the preferential rate we calculate 20% for dividends on this... which I get because taxable income is 448,000 at 20% which makes sense right, now please look at the problem below and tell me why we take two different preferential rates to add up the problem... I NEED TO DISTINGUISH THE DIFFERENCE IN CLARIFICATION PLEASE

Henrich is a single taxpayer. In 2019, his taxable income is $450,000. What is his income tax and net investment income tax liability in each of the following alternative scenarios? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference. (Round your answers to 2 decimal places. Leave no answer blank. Enter zero if applicable.)

c. His $450,000 of taxable income includes $55,000 of long-term capital gain that is taxed at preferential rates.

Please explain the difference from one and two and why for one we only took the 20 percent and for the second one we had to use the 15 and 20... i get the math at 448 for 20% but when you do 450,000-55000=395000 don't we look at that taxable income and look art the chart and see oh 15% taxed on that preferential rate.. please tell me why that is incorrect ?