In 2017,Peter Long age 50 and not blind, uses the filing status of single.She has one dependent.Her AGI is $100,000 which includes qualified dividends of $7,500.Her itemized deductions amount to $7,000.

For 2017, calculate:

a. Cruella's taxable income (line 43 of the 1040).

b. Cruella's tax liability (line 44 of the 1040).

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