Lacy is a single taxpayer. In 2018, her taxable income is $50,800. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates, Estates and Trusts for reference. (Do not round intermediate calculations. Round your answer to 2 decimal places.) a. All of her income is salary from her employer. b. Her $50,800 of taxable income includes $18,100 of qualified dividends.