In 2019, Carson is claimed as a dependent on his parents' 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 Trustsfor reference.

b. Carson is 23 years old at year-end. He is a full-time student and earned $15,875 from his summer internship and part-time job. He also received $5,660 of qualified dividend income.(Do not round intermediate calculations. Round your final answerto 1 decimal place.)

Tax Liability = ??