Ms. E, a single individual, had $142,000 taxable income.Assume the taxable year is 2017. Compute her income tax assuming that:

UseIndividual Tax Rate Schedules.

a.Taxable income includes no capital gain.(Round your intermediate calculations and final answer to the nearest whole dollar amount.)

b.Taxable income includes $26,700 capital gain eligible for the 15 percent preferential rate.(Round your intermediate calculations and final answer to the nearest whole dollar amount.)