Lacy is a single taxpayer. In 2017, her taxable income is $41,600. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule for reference. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

b. Her $41,600 of taxable income includes $3,500 of qualified dividends.

c. Her $41,600 of taxable income includes $14,600 of qualified dividends. ( the answer is not 3583.75)