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.

Carson is 23 years old at year-end. He is a full-time student and earned $15,875 from his summer internship and part-time job. He also received $5,660 of qualified dividend income

What is carsons tax liability: