Lacy is a single taxpayer. In 2020, her taxable income is $42,000. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference. (Do not round intermediate calculations.)

b. Her $42,000 of taxable income includes $1,000 of qualified dividends.

- What is her tax liability?

c. Her $42,000 of taxable income includes $5,000 of qualified dividends. (Round your answers to 2 decimal places.)

- What is her tax liability?