Lacy is a single taxpayer. In 2023, her taxable income is $48,000. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

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

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

b. Her $48,000 of taxable income includes $1,000 of qualified dividends.

c. Her $48,000 of taxable income includes $5,000 of qualified dividends.