Lacy is a single taxpayer. In 2015, her taxable income is $40,000. What is her tax liability in each of the following alternative situations

a.	All of her income is salary from her employer.

b.	Her $40,000 of taxable income includes $1,000 of qualified dividends.

c.	Her $40,000 of taxable income includes $5,000 of qualified dividends