now you arrived at your figures.] 1. Jana received a $40,000 salary increase in 2023. Assume she is single and in the lower end of the 2024).] 35% tax bracket. [Note: You may have to check the Internet for 2023 federal tax rates (file in April a. Calculate Jana's federal income tax on this additional 2023 salary. b. Now, assume that instead of receiving this salary increase, Jana receives the $40,000 as a long- term capital gain. What will be her tax on this gain? c. Which form of compensation [(a) or (b) above] offers Jana the best after-tax return. Briefly explain. d. How would your calculation be different if the capital gain was short-term rather than long-term? Briefly explain