Lara, a single individual, has $105,000 taxable income. Assume the taxable year is 2022 . Use Individual Tax Rate Schedules. Required: Compute income tax assuming that: a. Taxable income includes no capital gain. b. Taxable income includes $25,700 capital gain eligible for the 15 percent preferential rate. Note: For all requirements, round your intermediate calculations and final answers to the nearest whole dollar amount. Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse \begin{tabular}{|l|l|} \hline If taxable income is & The tax is \\ \hline Not over $20,550 & 10% of taxable income \\ \hline Over $20,550 but not over $83,550 & $2,055,00+12% of excess over $20,550 \\ \hline Over $83,550 but not over $178,150 & $9,615,00+22% of excess over $83,550 \\ \hline Over $178,150 but not over $340,100 & $30,427.00+24% of excess over $178,150 \\ \hline Over $340,100 but not over $431,900 & $69,295.00+32% of excess over $340,100 \\ \hline Over $431,900 but not over $647,850 & $98,671.00+35% of excess over $431,900 \\ \hline Over $647,850 & $174,253.50+37% of excess over $647,850 \\ \hline \end{tabular} Married Filing Separately \begin{tabular}{|l|l|} \hline If taxable income is & The tax is \\ \hline Not over $10,275 & 10% of taxable income \\ \hline Over $10,275 but not over $41,775 & $1,027.50+12% of excess over $10,275 \\ \hline Over $41,775 but not over $89,075 & $4,807.50+22% of excess over $41,775 \\ \hline Over $89,075 but not over $170,050 & $15,213.50+24% of excess over $89,075 \\ \hline Over $170,050 but not over $215,950 & $34,647.50+32% of excess over $170,050 \\ \hline Over $215,950 but not over $323,925 & $49,335.50+35% of excess over $215,950 \\ \hline Over $323,925 & $87,126.75+37% of excess over $323,925 \\ \hline \end{tabular} Head of Household \begin{tabular}{|l|l|} \hline If taxable income is & The tax is \\ \hline Not over $14,650 & 10% of taxable income \\ \hline Over $14,650 but not over $55,900 & $1,465.00+12% of excess over $14,650 \\ \hline Over $55,900 but not over $89,050 & $6,415.00+22% of excess over $55,900 \\ \hline Over $89,050 but not over $170,050 & $13,708.00+24% of excess over $89,050 \\ \hline Over $170,050 but not over $215,950 & $33,148.00+32% of excess over $170,050 \\ \hline Over $215,950 but not over $539,900 & $47,836.00+35% of excess over $215,950 \\ \hline Over $539,900 & $161,218.50+37% of excess over $539,900 \\ \hline \end{tabular} Single \begin{tabular}{|l|l|} \hline If taxable income is & The tax is \\ \hline Not over $10,275 & 10% of taxable income \\ \hline Over $10,275 but not over $41,775 & $1,027.50+12% of excess over $10,275 \\ \hline Over $41,775 but not over $89,075 & $4,807.50+22% of excess over $41,775 \\ \hline Over $89,075 but not over $170,050 & $15,213.50+24% of excess over $89,075 \\ \hline Over $170,050 but not over $215,950 & $34,647.50+32% of excess over $170,050 \\ \hline Over $215,950 but not over $539,900 & $49,335.50+35% of excess over $215,950 \\ \hline Over $539,900 & $162,718+37% of excess over $539,900 \\ \hline \end{tabular}