Sarah Singleton (age 50), who lives in Mankato, MN (Blue Earth County), is single and has no dependents. She works 40 hours per week at a retail store in Mankato, MN, and generates $40,000 of income from this job as reported on her W-2. Sarah is a home and car owner. On average, Sarah buys 20 gallons of gas per week for her automobile. She regularly drinks a 6-pack of beer and smokes a carton of cigarettes per week (she buys these items in Mankato, MN (Blue Earth County). During 2019 Sarah’s mother passed away, and Sarah inherited $50,000 in cash. Additionally, her father gave her $20,000 as a birthday present. 

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What Federal and State taxes is Sarah Singleton subject to in 2019?