In 2022, Simon, age 12, has interest income of $900 and dividend income of $4,000. He has no investment expenses. Determine Simon's net unearned income and total tax liability. Jack's parents have taxable income of $82,000 and file a joint return.

If required, round the tax liability the nearest dollar.

Jack's net unearned income is	$2,600
Jack's allocable parental tax is	$
Jack's total tax is	$

2022 Tax Rate Schedules