Ms. E, a single individual, had $144,000 taxable income. Compute her income tax assuming that:

Use Individual Tax Rate Schedules and Standard Deduction Table.

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

income Tax_______

b. Taxable income includes $21,800 capital gain eligible for the 15 percent preferential rate. (Round your intermediate calculations and final answer to the nearest whole dollar amount.)

Income Tax_______