In 2021, Sheryl 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. What is Sheryl's tax liability for the year in each of the following alternative circumstances?

d. She received $9,200 of qualified dividend income. This is her only source of income. She is 16 years old at year-end. I tried 1,050 (7000*15%) and 1,400 (7,000*20%) already.

What is her tax liability?

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 19,900	10% of taxable income
$ 19,900	$ 81,050	$1,990 plus 12% of the excess over $19,900
$ 81,050	$ 172,750	$9,328 plus 22% of the excess over $81,050
$ 172,750	$ 329,850	$29,502 plus 24% of the excess over $172,750
$ 329,850	$ 418,850	$67,206 plus 32% of the excess over $329,850
$ 418,850	$ 628,300	$95,686 plus 35% of the excess over $418,850
$ 628,300	—	$168,993.50 plus 37% of the excess over $628,300

Rate*	Taxable Income
	Married Filing Jointly	Married Filing Separately	Single	Head of Household	Trusts and Estates
0%	$0 - $80,800	$0 - $40,400	$0 - $40,400	$0 - $54,100	$0 - $2,700
15%	$80,801 - $501,600	$40,401 - $250,800	$40,401 - $445,850	$54,101 - $473,750	$2,701 - $13,250
20%	$501,601+	$250,801+	$445,851+	$473,751+	$13,251+