Mr. and Mrs. Lays taxable income is $681,600, which includes a $22,290 dividend on their investment in Rexford Mutual Fund. Mr. and Mrs. Lays marginal rate on ordinary income is 37 percent, and their entire Rexford dividend is subject to the Medicare contribution tax. Use Individual tax rate schedules and Tax rates for capital gains and qualified dividends.

Compute the Lays' total tax on this dividend if their Form 1099 from Rexford reported that the entire $22,290 was an ordinary dividend.

Compute the Lays' total tax on this dividend if their Form 1099 from Rexford reported that $17,810 was an ordinary dividend and $4,480 was a capital gain distribution.

Compute the Lays' total tax on this dividend if their Form 1099 from Rexford reported that $7,260 was an ordinary dividend, $10,880 was a qualified dividend distribution, and $4,150 was a capital gain distribution.