Lacy is a single taxpayer. In 2021, her taxable income is $42,400. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

a. All of her income is salary from her employer. What is the Tax liability?

b. Her $42,400 of taxable income includes $1,400 of qualified dividends. What is the Tax liability?