Problem 1 (5 points): Calculate (i) Daniel and Sidney's 2020 tax liability after credits; and (ii) their average tax rate. SHOW AND LABEL YOUR WORK based on the following: Daniel and Sidney are married. They have two children - adopted son Adi (age 7) and daughter Celina (age 4). During the year, Sidney earned a salary of $155,000. They received $2,500 of qualified dividend income from their stock portfolio and $1,000 of interest income from a municipal bond. They have determined that the standard deduction is greater than their potential itemized deductions for 2020