Lacy is a single taxpayer. In 2019, her taxable income is $40,000. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule , Dividends and Capital Gains Tax Rates (Do not round intermediate calculations. Round your answer to 2 decimal places.)

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

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

2019 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: The tax is: $ 0 $ 9,700 10% of taxable income $ 9,700 $ 39,475 S970 plus 12% of the excess over $9,700 $ 39,475 $ 84,200 S4,543 plus 22% of the excess over $39.475 $ 84,200 $160,725 S14,382.50 plus 24% of the excess over $84.200 $160,725 $204,100 $32,748.50 plus 32% of the excess over $160.725 $204,100 $510,300 $46.628.50 plus 35% of the excess over $204.100 $510,300 $153.798.50 plus 37% of the excess over $510,300 Tax Rates for Net Capital Gains and Qualified Dividends Rate* 0% 15% 20% Married Filing Jointly $0 - $78,750 $78,751 - $488.850 $488.851+ Married Filing Separately $0 - $39,375 $39,376 - $244.425 $244,426+ Taxable Income Single $0 - $39,375 $39,376 - $434,550 $434.551+ Head of Household SO - $52,750 $52,751 - $461,700 $461,701+ Trusts and Estates $0 - $2.650 $2,651 - $12.950 $12.951+ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose)