Kana is a single wage earner with no dependents and taxable income of $168,700 in 2022. Her 2021 taxable income was $155,000 and tax liability was $30,500.

Calculate Kanas 2022 income tax liability and Kanas 2022 minimum required annual payment 1. Kana's 2022 income tax liability? $ 2. Kana's 2022 minimum required annual payment necessary to avoid penalty: $

Schedule X-If your filing status is Single \begin{tabular}{|c|c|c|c|} \hline \begin{tabular}{l} If your taxable \\ income is: \\ Over- \end{tabular} & \begin{tabular}{l} But not \\ over- \end{tabular} & The tax is: & \begin{tabular}{l} of the \\ amount \\ over- \end{tabular} \\ \hline$0 & $10,275 & ......... 10% & $0 \\ \hline 10,275 & 41,775 & $1,027.50+12% & 10,275 \\ \hline 41,775 & 89,075 & 4,807.50+22% & 41,775 \\ \hline 89,075 & 170,050 & 15,213.50+24% & 89,075 \\ \hline 170,050 & 215,950 & 34,647.50+32% & 170,050 \\ \hline 215,950 & 539,900 & 49,335.50+35% & 215,950 \\ \hline 539,900 & .......... & 162,718.00+37% & 539,900 \\ \hline \end{tabular}