Lacy is a single taxpayer. In 2020, her taxable income is $42,600. 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.)

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

Tax Liability:____

b. Her $42,600 of taxable income includes $1,600 of qualified dividends.

Tax Liability:____

c. Her $42,600 of taxable income includes $5,600 of qualified dividends. (Round your answers to 2 decimal places.)

Tax Liability:____

Estates and Trusts If taxable income is over: But not over: The tax is: $ 0 $ 2,600 10% of taxable income $ 2,600 $ 9,450 $ 9,450 $12,950 $260 plus 24% of the excess over $2,600 $1,904 plus 35% of the excess over $ 9,450 $3,129 plus 37% of the excess over $12,950 $12,950 Tax Rates for Net Capital Gains and Qualified Dividends Taxable Income Rate* Single Head of Household Trusts and Estates 0% Married Filing Jointly $0-$80,000 $80.001 - 5496,600 $0-$40.000 SO - $53,600 Married Filing Separately $0-$40.000 $40,001 - $248.300 $248,301+ $40.001 - $441,450 S53.601 - S469,050 15% 20% $0-$2,650 $2,651 - $13.150 $13,151+ S496,601+ $441,451+ $469,051+ 2020 Tax Rate Schedules zains and qualified dividends are Individuals Schedule X-Single If taxable income is over: But not over: $ 0 $ 9.875 S 9.875 $ 40.125 S 40.125 $ 85,525 S 85,525 $163,300 S163,300 $207,350 S207.350 $518,400 $518,400 The tax is: 10% of taxable income $987.50 plus 12% of the excess over $9,875 $4,617.50 plus 22% of the excess over $40,125 $14,605.50 plus 24% of the excess over $85,525 $33,271.50 plus 32% of the excess over $163,300 S47,367.50 plus 35% of the excess over $207,350 $156,235 plus 37% of the excess over $518,400