[The following information applies to the questions displayed below.]

In 2020, Carson is claimed as a dependent on his parents' tax return. His parents report taxable income of $200,000 (married filing jointly).Carson's parents provided most of his support.

What is Carson's tax liability for the year in each of the following alternative circumstances?Use Tax Rate Schedule,Dividends and Capital Gains Tax Ratesfor reference.

b.Carson is 23 years old at year-end. He is a full-time student and earned $15,100 from his summer internship and part-time job. He also received $6,100 of qualified dividend income.(Do not round intermediate calculations. Round your final answerto 1 decimal place.)

2020 Tax Rate Schedules

Individuals

Schedule X-Single

If taxable incomeis over:But not over:The tax is:$0$9,87510% of taxable income$9,875$40,125$987.50 plus 12% of the excess over $9,875$40,125$85,525$4,617.50 plus 22% of the excess over $40,125$85,525$163,300$14,605.50 plus 24% of the excess over $85,525$163,300$207,350$33,271.50 plus 32% of the excess over $163,300$207,350$518,400$47,367.50 plus 35% of the excess over $207,350$518,400$156,235 plus 37% of the excess over $518,400

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)If taxable income is over:But not over:The tax is:$0$19,75010% of taxable income$19,750$80,250$1,975 plus 12% of the excess over $19,750$80,250$171,050$9,235 plus 22% of the excess over $80,250$171,050$326,600$29,211 plus 24% of the excess over $171,050$326,600$414,700$66,543 plus 32% of the excess over $326,600$414,700$622,050$94,735 plus 35% of the excess over $414,700$622,050$167,307.50 plus 37% of the excess over $622,050

Schedule Z-Head of Household

If taxable incomeis over:But not over:The tax is:$0$14,10010% of taxable income$14,100$53,700$1,410 plus 12% of the excess over $14,100$53,700$85,500$6,162 plus 22% of the excess over $53,700$85,500$163,300$13,158 plus 24% of the excess over $85,500$163,300$207,350$31,830 plus 32% of the excess over $163,300$207,350$518,400$45,926 plus 35% of the excess over $207,350$518,400$154,793.50 plus 37% of the excess over $518,400

Schedule Y-2-Married Filing Separately

If taxable income is over:But not over:The tax is:$0$9,87510% of taxable income$9,875$40,125$987.50 plus 12% of the excess over $9,875$40,125$85,525$4,617.50 plus 22% of the excess over $40,125$85,525$163,300$14,605.50 plus 24% of the excess over $85,525$163,300$207,350$33,271.50 plus 32% of the excess over $163,300$207,350$311,025$47,367.50 plus 35% of the excess over $207,350$311,025$83,653.75 plus 37% of the excess over $311,025