In 2017, 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. What is Carson's tax liability for the year in each of the following alternative circumstances?

b. Carson is 23 years old at year-end. He is a full-time student and earned $12,150 from his summer internship and part-time job. He also received $6,900 of qualified dividend income.