Ms. Atkinson is an unmarried taxpayer with one dependent child living in her home. Her AGI is $40,000, and she does not itemize deductions. The 18-year-old child earned $12,480 from a part-time job and incurred no deductible expenses. Assume the taxable year is 2019. Use Individual Tax Rate Schedules and Standard Deduction Table. Compute Ms. Atkinsons income tax (before credits). Compute her childs income tax.