Lara, a single individual, has $157,000 taxable income. Assume the taxable year is 2022 . Use Required: Compute income tax assuming that: a. Taxable income includes no capital gain. b. Taxable income includes $28,900 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