Required:

Determine the amount of tax liability in the following situations. In all cases, the taxpayer is using the filing status of married filing jointly. Use the appropriate Tax Tables or Tax Rate Schedules.

1. Taxable income of $14,192 that includes a qualified dividend of $371.
2. Taxable income of $146,500 that includes a qualified dividend of $4,785. (Round your intermediate computations to 2 decimal places and final answer to the nearest whole dollar amount.)
3. Taxable income of $44,807 that includes a qualified dividend of $1,235.
4. Taxable income of $279,003 that includes a qualified dividend of $17,064. (Round your intermediate computations to 2 decimal places and final answer to the nearest whole dollar amount.)