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Henrich is a single taxpayer. In 2023, his taxable income is $537,500. What are his income tax and net investment income tax liability in each of the following alternative scenarios? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

a. All of his income is salary from his employer. Assume his modified AGI is $570,000.

b. His $537,500 of taxable income includes $2,000 of long-term capital gain that is taxed at preferential rates. Assume his modified AGI is $570,000.

c. His $537,500 of taxable income includes $54,000 of long-term capital gain that is taxed at preferential rates. Assume his modified AGI is $570,000.

d. Henrich has $198,750 of taxable income, which includes $51,500 of long-term capital gain that is taxed at preferential rates. Assume his modified AGI is $217,500.

\begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{ Rate } & \multicolumn{5}{|c|}{ Taxable Income } \\ \cline { 2 - 6 } & Married Filing Jointly & Married Filing Separately & Single & Head of Household & Trusts and Estates \\ \hline 0% & $0$9,250 & $0$44,625 & $0$44,625 & $0$59,750 & $0$3,000 \\ \hline 15% & $9,251$553,850 & $44,626$276,900 & $44,626$492,300 & $59,751$523,050 & $3,001$14,650 \\ \hline 20% & $553,851+ & $276,901+ & $492,301+ & $523,051+ & $523,051+ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$111,000 & $11,000 & 10% of taxable income \\ \hline$44,725 & $44,725 & $1,100 plus 12% of the excess over $11,000 \\ \hline$95,375 & $95,375 & $5,147 plus 22% of the excess over $44,725 \\ \hline$182,100 & $231,250 & $16,290 plus 24% of the excess over $95,375 \\ \hline$231,250 & $578,125 & $52,832 plus 32% of the excess over $18% of the excess over $231,250 \\ \hline$578,125 & - & $174,238.25 plus 37% of the excess over $578,125 \\ \hline \end{tabular} Schedule Y-1-Married Filing Jointly or Qualifying surviving spouse \begin{tabular}{|c|c|c|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$22,000 & 10% of taxable income \\ \hline$22,000 & $89,450 & $2,200 plus 12% of the excess over $22,000 \\ \hline$89,450 & $190,750 & $10,294 plus 22% of the excess over $89,450 \\ \hline$364,750 & $364,200 & $32,580 plus 24% of the excess over $190,750 \\ \hline$462,500 & $462,500 & $74,208 plus 32% of the excess over $364,200 \\ \hline$693,750 & $693,750 & $105,664 plus 35% of the excess over $462,500 \\ \hline & - & $186,601.5 plus 37% of the excess over $693,750 \\ \hline \end{tabular} Schedule Z-Head of Household \begin{tabular}{|c|c|c|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$15 & $15,700 & 10% of taxable income \\ \hline$15,700 & $59,850 & $1,570 plus 12% of the excess over $15,700 \\ \hline$59,850 & $95,350 & $6,868 plus 22% of the excess over $59,850 \\ \hline$95,350 & $182,100 & $14,678 plus 24% of the excess over $95,350 \\ \hline$182,100 & $231,250 & $35,498 plus 32% of the excess over $182,100 \\ \hline$231,250 & $578,100 & $51,226 plus 35% of the excess over $231,250 \\ \hline$578,100 & - & $172,623.5 plus 37% of the excess over $578,100 \\ \hline \end{tabular} Schedule Y-2-Married Filing Separately \begin{tabular}{|c|c|c|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$11,000 & 10% of taxable income \\ \hline$11,000 & $44,725 & $1,100 plus 12% of the excess over $11,000 \\ \hline$44,725 & $95,375 & $5,147 plus 22% of the excess over $44,725 \\ \hline$95,375 & $182,100 & $16,290 plus 24% of the excess over $95,375 \\ \hline$182,100 & $231,250 & $37,104 plus 32% of the excess over $182,100 \\ \hline$231,250 & $346,875 & $52,832 plus 35% of the excess over $231,250 \\ \hline$346,875 & - & $93,300.75 plus 37% of the excess over $346,875 \\ \hline \end{tabular}