In 2018, Carson is claimed as a dependent on his parent's tax return. Carson's parents provided most of his support. What is Carson's tax liability for the year in each of the following alternative circumstances? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates, Estates and Trusts for reference. for reference.

a. Carson is 17 years old at year-end and earned $14,000 from his summer job and part-time job after school. This was his only source of income. (find Tax liability)

b. Carson is 23 years old at year-end. He is a full-time student and earned $14,000 from his summer internship and part-time job. He also received $5,000 of qualified dividend income.(Find Tax Liability)

Tax Rates for Net Capital Gains and Qualified Dividends Rate 0% 15% 20% Married Filing Jointly $0 - $77,200 $77,201 - $479,000 $479,000+ Married Filing Separately $0 - $38.600 $38.601 - $239,500 $239,500+ Taxable Income Single SO - $38.600 $38.601 - $425,800 $425.801+ Head of Household SO - $51,700 $51,701 - $452,400 $452.401+ Trusts and Estates SO - $2.600 $2.601 - $12,700 $12.701+ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose). Estates and Trusts The tax is: If taxable income is over: But not over: $ 0 $ 2,550 10% of taxable income $ 2,550 $ 9,150 $255 plus 24% of the excess over $2,550 $ 9,150 $12.500 $1,839 plus 35% of the excess over $9,150 $12,500 $3,011.50 plus 37% of the excess over $12,500 2018 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: The tax is: $ 0 $ 9,525 10% of taxable income $ 9,525 $ 38,700 $952.50 plus 12% of the excess over $9,525 $ 38,700 $ 82,500 $4.453.50 plus 22% of the excess over $38.700 $ 82,500 $157,500 $14.089.50 plus 24% of the excess over $82.500 $157,500 $200,000 $32,089.50 plus 32% of the excess over $157,500 $200,000 $500,000 $45,689.50 plus 35% of the excess over $200,000 $500,000 $150,689.50 plus 37% of the excess over $500,000 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: The tax is: $ 0 $ 19,050 10% of taxable income $ 19,050 $ 77,400 $1,905 plus 12% of the excess over $19.050 $ 77,400 $165,000 $8.907 plus 22% of the excess over $77,400 $165,000 $315,000 $28.179 plus 24% of the excess over $165,000 $315,000 $400,000 $64,179 plus 32% of the excess over $315,000 $400,000 $600,000 $91,379 plus 35% of the excess over $400.000 $600,000 S161,379 plus 37% of the excess over $600,000 Schedule Z-Head of Household If taxable income is over: But not over: The tax is: $ 0 $ 13,600 10% of taxable income $ 13,600 $ 51,800 $1,360 plus 12% of the excess over $13,600 $ 51,800 $ 82,500 $5,944 plus 22% of the excess over $51,800 $ 82,500 $157,500 $12.698 plus 24% of the excess over $82.500 $157,500 $200,000 $30.698 plus 32% of the excess over $157,500 $200,000 $500,000 $44.298 plus 35% of the excess over $200,000 $500,000 $149,298 plus 37% of the excess over $500,000 Schedule Y-2-Married Filing Separately If taxable income is over: But not over: The tax is: $ 0 $ 9,525 10% of taxable income $ 9,525 $ 38.700 952.50 plus 12% of the excess over $9.525 $ 38,700 $ 82,500 $4.453.50 plus 22% of the excess over $38.700 $ 82,500 $157,500 $14,089.50 plus 24% of the excess over $82,500 $157,500 $200,000 $32.089.50 plus 32% of the excess over $157,500 $200,000 $300,000 $45,689.50 plus 35% of the excess over $200,000 $300,000 $80,689.50 plus 37% of the excess over $300,000