In 2021, Sally is claimed as a dependent on her parents' tax return. Her parents report taxable income of $500,000 (married filing jointly). Sheryl did not provide more than half her own support.

a. Sally received $7,300 from a part-time job. This was Sally's only source of income. Sally is 16 years old at year-end. What is total tax liability?

b. Sally received $7,300 of interest income from corporate bonds she received several years ago. This is Sally's only source of income. Sally is 16 years old at year-end. What is total tax liability?

c. Sally received $7,300 of interest income from corporate bonds she received several years ago. This is Sally's only source of income. Sally is 20 years old at year-end and is a full-time student. What is total tax liability?

d. Sally received $7,300 of qualified dividend income. This is Sally's only source of income. Sally is 16 years old at year-end. What is total tax liability?