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In 2021, Richard, a single taxpayer, has adjusted gross income of $40,550. His AGI includes $4,000 of qualified dividends. Richard does not itemize deductions. What

In 2021, Richard, a single taxpayer, has adjusted gross income of $40,550. His AGI includes $4,000 of qualified dividends. Richard does not itemize deductions. What is his 2021 federal income tax?

A) $2,681 B) $4,121. C) $3,161 D) None of the above

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