Lacy is a single taxpayer. In 2023, her taxable income is $51,200. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

Note: Do not round intermediate calculations. Round your answer to 2 decimal places.

b. Her $51,200 of taxable income includes $4,200 of qualified dividends.

c. Her $51,200 of taxable income includes $8,200 of qualified dividends.