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. (Round your final answer to the nearest whole dollar amount.) b. Carson is 23 years old at year-end. He is a full-time student and earned $15,575 from his summer internship and part-time job. He also received $5,820 of qualified dividend income. What is tax liability?