Individuals Schedule X-Single If taxable income is over: But not over: $ 0 $ 9,950 $ 9,950 $ 40,525 $ 40,525 $ 86,375 $ 86,375 $164,925 $209,425 $523,600 The tax is: 10% of taxable income $995 plus 12% of the excess over $9,950 $4,664 plus 22% of the excess over $40,525 $164,925 $14,751 plus 24% of the excess over $86,375 $209,425 $33,603 plus 32% of the excess over $164,925 $523,600 $47,843 plus 35% of the excess over $209,425 $157,804.25 plus 37% of the excess over $523,600 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: $ 0 $ 19,900 $ 19,900 $ 81,050 $172,750 $329,850 $418,850 $ 81,050 $172,750 $329,850 $418,850 $ 628,300 $628,300 The tax is: 10% of taxable income $1,990 plus 12% of the excess over $19,900 $9,328 plus 22% of the excess over $81,050 $29,502 plus 24% of the excess over $172,750 $67.206 plus 32% of the excess over $329,850 $95,686 plus 35% of the excess over $418,850 $168,993.50 plus 37% of the excess over $628,300 Schedule Z-Head of Household If taxable income is over: But not over: $ 0 $ 14,200 $ 54,200 $ 86,350 $164,900 $209,400 $ 523,600 14,200 $ 54,200 $ 86,350 $164,900 $209,400 $ 523,600 The tax is: 10% of taxable income $1,420 plus 12% of the excess over $14,200 $6,220 plus 22% of the excess over $54,200 $13,293 plus 24% of the excess over $86,350 $32,145 plus 32% of the excess over $164,900 $46,385 plus 35% of the excess over $209,400 $156,355 plus 37% of the excess over $523,600 Schedule Y-2-Married Filing Separately If taxable income is over: But not over: $ 0 $ 9,950 $ 40,525 $ 86,375 $164,925 $ 209,425 $314,150 $ 9,950 $ 40,525 $ 86,375 $164.925 $209,425 $314,150 The tax is: 10% of taxable income $995 plus 12% of the excess over $ 9,950 $4,664 plus 22% of the excess over $40,525 $14,751 plus 24% of the excess over $86,375 $33,603 plus 32% of the excess over $164,925 $47.843 plus 35% of the excess over $209,425 $84.496.75 plus 37% of the excess over $314,150 In 2021, 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? Use Tax Rate Schedule. Dividends and Capital Gains Tax Rates for reference. (Do not round intermediate calculations. Round your answer to 2 decimal places.) a. Carson is 17 years old at year-end and earned $14,450 from his summer job and part-time job after school. This was his only source of income. The liability b. Carson is 23 years old at year-end. He is a full-time student and earned $14,450 from his summer internship and part-time job. He also received $5,700 of qualified dividend income. Tix liability