In 2022, Carson is claimed as a dependent on his parents' tax return. His parents report taxable income of $200,000 (married filing jointly). Carson's parents provided most of his support.

What is Carson's tax liability for the year in each of the following alternative circumstances?

Note: Do not round intermediate calculations. Round your answer to 2 decimal places.

Required:

1. Carson is 17 years old at year-end and earned $14,375 from his summer job and part-time job after school. This was his only source of income.
2. Carson is 23 years old at year-end. He is a full-time student and earned $14,375 from his summer internship and part-time job. He also received $5,790 of qualified dividend income.

2022 Tax Rate Schedules Individuals Schedule X-Single Srhadnle V.1_Married Filina Inintly or Onalifvino Widnw(ar) \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{ Rate* } & \multicolumn{5}{|c|}{ Taxable Income } \\ \cline { 2 - 6 } & Married Filing Jointly & Married Filing Separately & Single & Head of Household & Trusts and Estates \\ \hline 0% & $0$83,350 & $0$41,675 & $0$41,675 & $0$55,800 & $0$2,800 \\ \hline 15% & $83,351$517,200 & $41,676$258,600 & $41,676$459,750 & $55,801$488,500 & $2,801$13,700 \\ \hline 20% & $517,201+ & $258,601+ & $459,751+ & $488,501+ & $13,701+ \\ \hline \end{tabular}