In 2014, Carson is claimed as a dependent on his parent's tax return. His parents' ordinary income marginal tax rate is 28 percent. Carson's parents provided most of his support.Use Tax Rate Schedule for reference.

What is Carson's tax liability for the year in each of the following alternative circumstances?

a.Carson is 17 years old at year-end and earned $11,350 from his summer job and part-time job after school. This was his only source of income.

Tax Liability_______?

b.Carson is 23 years old at year-end. He is a full-time student and earned $11,350 from his summer internship and part-time job. He also received $3,500 of qualified dividend income.

Tax Liability______?

2014 FederalTax Rate Schedule Schedule XSingle Schedule ZHead of Household If taxable ll taxable income is But not income is But not even over: The tax is: over: over: The tax is: $ 0 $ 9,075 10% of taxable income $ 0 $ 12.950 10% of taxable income $ 9,075 $ 36,900 $907.50 plus 15% of the excess over $9,075 $ 12,950 $ 49,400 $1,295.00 plus 15% of the excess over $12,950 3 36,900 $ 89,350 $5,081.25 plus 25% of the excess over $36,900 $ 49,400 $127,550 $6,762.50 plus 25% of the excess over $49,400 $ 89,350 $186,350 $18,193.75 plus 28% of the excess over $89,350 $127,550 $206,600 $26,300.00 plus 28% of the excess over $127,550 $186,350 $405,100 $45,353.75 plus 33% of the excess over $186,350 $206,600 $405,100 $48,434.00 plus 33% of the excess over $206,600 $405,100 $406,750 $117,541.25 plus 35% of the excess over $405,100 $405,100 $432,200 $113,939.00 plus 35% of the excess over $405,100 $406,750 $118,118.75 plus 39.6% of the excess we! $406,750 $432,200 $123,424.00 plus 39.6% of the exces over $432,200 If taxable ll taxable income is But not income is But not even oven The tax is: over: oven The tax is: $ 0 $ 9,075 10% of taxable income $ 9,075 $ 36,900 $907.50 plus 15% of the excess over $9,075 $ 36,900 $ 74,425 $5,081.25 plus 25% of the excess over $36,900 $ 74,425 $113,425 $14,462.50 plus 28% of the excess over $74,425 $113,425 $202,550 $25,382.50 plus 33% of the excess over $113,425 $202,550 $228,800 $54,793.75 plus 35% of the excess over $202,550 $228,800 $63,981.25 plus 39.6% of the excess over $228,800 $ 0 $ 18,150 10% of taxable income $ 18,150 $ 73,800 $1,815.00 plus 15% of the excess over $18,150 $ 73,800 $148,850 $10,162.50 plus 25% of the excess over $73,800 $148,850 $226,850 $28,925.00 plus 28% of the excess over $148,850 $226,850 $405,100 $50,765.00 plus 33% of the excess over $226,850 $405,100 $457,600 $109,58750 plus 35% of the excess over $405,100 $457,600 $127,962.50 plus 39.6% of the excess over $457,600