Ms. Atkinson is an unmarried taxpayer with one dependent child living in her home. Her AGI is $40,900, and she does not itemize deductions. The 18-year-old child earned $17,100 from a part-time job and incurred no deductible expenses. Assume the taxable year is 2021. Use Individual Tax Rate Schedules and Standard Deduction Table.

Required:

1. Compute Ms. Atkinsons income tax (before credits).
2. Compute her childs income tax.

Individual Tax Rate Schedules

Married Filing Jointly and Surviving Spouse

If taxable income is	The tax is
Not over $19,900	10% of taxable income
Over $19,900 but not over $81,050	$1,990.00 + 12% of excess over $19,900
Over $81,050 but not over $172,750	$9,328.00 + 22% of excess over $81,050
Over $172,750 but not over $329,850	$29,502.00 + 24% of excess over $172,750
Over $329,850 but not over $418,850	$67,206.00 + 32% of excess over $329,850
Over $418,850 but not over $628,300	$95,686.00 + 35% of excess over $418,850
Over $628,300	$168,993.50 + 37% of excess over $628,300

Married Filing Separately

If taxable income is	The tax is
Not over $9,950	10% of taxable income
Over $9,950 but not over $40,525	$995.00 + 12% of excess over $9,950
Over $40,525 but not over $86,375	$4,664.00 + 22% of excess over $40,525
Over $86,375 but not over $164,925	$14,751.00 + 24% of excess over $86,375
Over $164,925 but not over $209,425	$33,603.00 + 32% of excess over $164,925
Over $209,425 but not over $314,150	$47,843.00 + 35% of excess over $209,425
Over $314,150	$84,496.75 + 37% of excess over $314,150

Head of Household

If taxable income is	The tax is
Not over $14,200	10% of taxable income
Over $14,200 but not over $54,200	$1,420.00 + 12% of excess over $14,200
Over $54,200 but not over $86,350	$6,220.00 + 22% of excess over $54,200
Over $86,350 but not over $164,900	$13,293.00 + 24% of excess over $86,350
Over $164,900 but not over $209,400	$32,145.00 + 32% of excess over $164,900
Over $209,400 but not over $523,600	$46,385.00 + 35% of excess over $209,400
Over $523,600	$156,355.00 + 37% of excess over $523,600

Single

If taxable income is	The tax is
Not over $9,950	10% of taxable income
Over $9,950 but not over $40,525	$995.00 + 12% of excess over $9,950
Over $40,525 but not over $86,375	$4,664.00 + 22% of excess over $40,525
Over $86,375 but not over $164,925	$14,751.00 + 24% of excess over $86,375
Over $164,925 but not over $209,450	$33,603.00 + 32% of excess over $164,925
Over $209,450 but not over $523,600	$47,843.00 + 35% of excess over $209,425
Over $523,600	$157,804.25 + 37% of excess over $523,600

Standard Deduction Table

Married filing jointly and surviving spouses	$25,100
Married filing separately	12,550
Head of household	18,800
Single	12,550

Complete this question by entering your answers in the tabs below. Required A Required B Compute Ms. Atkinson's income tax (before credits). Income tax Complete this question by entering your answers in the tabs below. Required A Required B Compute her child's income tax. Income tax