Ms. Atkinson is an unmarried taxpayer with one dependent child living in her home. Her AGI is $39,500, and she does not itemize deductions. The 18-year-old child earned $17,700 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: Compute Ms. Atkinsons income tax (before credits). Compute her childs income tax.