Jamie is single. In 2020, she reported $107,000 of taxable income, including a long-term capital gain of $5,700. What is her gross tax liability? (Round your answer to the nearest whole dollar amount.) (Use the tax rate schedules, long-term capital gains tax brackets.)

Question 22 options:

	$19,247
	$16,050
	$19,897
	$18,497

To be deductible, business expenses must be directly related to a business activity.

Question 13 options:

	True
	False

Barney and Betty got divorced in 2018. In the divorce decree Betty agreed to pay Barney $21,400 per year for five years (or until Barney's death or remarriage) and $10,800 per year until their daughter, Pebbles, turns 19 years old. What amount (if any) is included in Barney's gross income in 2020?

Question 5 options:

	$32,200
	$33,800
	$10,800
	None of the payments are included in gross income.
	$21,400