In 2020, A reported $40,500 of taxable income. Of this, $34,500 came from her work at the local library and the remaining $6,000 was from capital gains to be taxed at preferential rates. Compute her tax liability for 2020 as a single taxpayer.

Schedule X Single
If taxable income is over:	But not over:	The tax is:
$0	$9,875	10% of taxable income
$9,875	$40,125	$987.50 plus 12% of the amount over $9,875
$40,125	$85,525	$4,617.50 plus 22% of the amount over $40,125
$85,525	$163,300	$14,605.50 plus 24% of the amount over $885,525
$163,300	$207,350	$33,271.50 plus 32% of the amount over $163,300
$207,350	$518,400	$47,367.50 plus 35 of the amount over $207,350
$518,400	No limit	$156,235 plus 37% of the amount over $518,400

Tax Rates for Net Capital Gains and Qualified Dividends
Rate	Taxable Income
	Married Filing Jointly	Married Filing Separately	Single	Head of Household	Trusts & Estates
0%	$0 - $80,000	$0 - $40,000	$0 - $40,000	$0 - $53,600	$0 - $2,650
15%	$80,001 - $496,600	$40,001 - $248,300	$40,001 -$441,450	$53,601 - $469,050	$2,651 - $13,150
20%	$496,601 +	$248,301 +	$441,451 +	$469,051 +	$13,151 +