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?

 She received $7,900 of interest income from corporate bonds she received several years ago, This is her only source of income. She is 20 years old at year-end and is a full-time student. 

Tax liability________.