Lacy is a single taxpayer. In 2018, her taxable income is $44,800. 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.

b. Her $44,800 of taxable income includes $2,800 of qualified dividends.

C. Her $44,800 of taxable income includes $18,200 of qualified dividends.

Tax Rates for Net Capital Gains and Qualified Dividends Rate Taxable Income Single Married Filing Jointly Married Filing Separately SO - $38,600 Head of Trusts and Household Estates 0% 15% | $77.201-$479.000 | $38.601-$239.500 | $38.601-$425.800 | $51.701-$452.400 | $2.601-$12.700 20% SO- $77.200 SO - $38,600 SO- $51,700 $O - $2,600 $479,000+ $239,500+ $425,801+ $452,401+ $12.701+