[The following information applies to the questions displayed below.] In 2019, Carson is claimed as a dependent on his parents' tax return. 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 Rates, Estates and Trusts for reference.

A. Carson is 17 years old at year-end and earned $14,000 from his summer job and part-time job after school. This was his only source of income.

Tax liability: __________

B. Carson is 23 years old at year-end. He is a full-time student and earned $14,000 from his summer internship and part-time job. He also received $5,000 of qualified dividend income. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Tax liability: __________

2019 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: The tax is: $ 0 $ 9,700 10% of taxable income $ 9,700 $ 39,475 5970 plus 12% of the excess over $9.700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 S14,382.50 plus 24% of the excess over $84,200 $160,725 $204,100 $32.748.50 plus 32% of the excess over $160.725 $204,100 $510,300 $46.628.50 plus 35% of the excess over $204.100 $510,300 - S153,798.50 plus 37% of the excess over $510,300 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: The tax is: $ 0 $ 19,400 10% of taxable income $ 19,400 $ 78,950 $1.940 plus 12% of the excess over $19,400 $ 78,950 $168,400 $9,086 plus 22% of the excess over $78,950 $168.400 $321,450 $28.765 plus 24% of the excess over $168.400 $321,450 $408,200 $65,497 plus 32% of the excess over $321.450 $408.200 $612,350 $93,257 plus 35% of the excess over $408,200 $612,350 $164,709.50 plus 37% of the excess over $612,350 Schedule Z-Head of Household If taxable income is over: But not over: $ 0 $ 13,850 $ 13,850 $ 52,850 $ 52,850 $ 84,200 $ 84,200 $160,700 $160,700 $204,100 $204,100 $510,300 $510,300 - The tax is: 10% of taxable income $1,385 plus 12% of the excess over $13,850 $6.065 plus 22% of the excess over $52.850 $12,962 plus 24% of the excess over $84,200 $31,322 plus 32% of the excess over $160,700 $45.210 plus 35% of the excess over $204.100 $152.380 plus 37% of the excess over $510,300 Schedule Y-2-Married Filing Separately If taxable income is over: But not over: The tax is: $ 0 $ 9,700 10% of taxable income $ 9,700 $ 39,475 8970 plus 12% of the excess over $9.700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 S14,382.50 plus 24% of the excess over $84,200 $160,725 $204,100 $32,748.50 plus 32% of the excess over $160,725 $204,100 $306,175 $46.628.50 plus 35% of the excess over $204.100 $306,175 - $82,354.75 plus 37% of the excess over $306,175 Tax Rates for Net Capital Gains and Qualified Dividends Rate* 0% 15% 20% Married Filing Jointly $0 - $78,750 $78,751 - $488,850 $488.851+ Married Filing Separately $0 - $39,375 $39,376 - $244,425 $244,426+ Taxable Income Single $0 - $39,375 $39,376 - $434,550 $434,551+ Head of Household of Household $0-$52,750 $51,751 - $461,700 $461,701+ Trusts and Estates $0 - $2.650 $2.651 - $12.950 $12.951+ Estates and Trusts If taxable income is over: $ 0 $ 2,600 $ 9,300 $12.750 But not over: S 2.600 S 9,300 $12.750 The tax is: 10% of taxable income $260 plus 24% of the excess over $2,600 $1,868 plus 35% of the excess over $9,300 | $3.075.50 plus 37% of the excess over $12.750 2019 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: The tax is: $ 0 $ 9,700 10% of taxable income $ 9,700 $ 39,475 5970 plus 12% of the excess over $9.700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 S14,382.50 plus 24% of the excess over $84,200 $160,725 $204,100 $32.748.50 plus 32% of the excess over $160.725 $204,100 $510,300 $46.628.50 plus 35% of the excess over $204.100 $510,300 - S153,798.50 plus 37% of the excess over $510,300 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: The tax is: $ 0 $ 19,400 10% of taxable income $ 19,400 $ 78,950 $1.940 plus 12% of the excess over $19,400 $ 78,950 $168,400 $9,086 plus 22% of the excess over $78,950 $168.400 $321,450 $28.765 plus 24% of the excess over $168.400 $321,450 $408,200 $65,497 plus 32% of the excess over $321.450 $408.200 $612,350 $93,257 plus 35% of the excess over $408,200 $612,350 $164,709.50 plus 37% of the excess over $612,350 Schedule Z-Head of Household If taxable income is over: But not over: $ 0 $ 13,850 $ 13,850 $ 52,850 $ 52,850 $ 84,200 $ 84,200 $160,700 $160,700 $204,100 $204,100 $510,300 $510,300 - The tax is: 10% of taxable income $1,385 plus 12% of the excess over $13,850 $6.065 plus 22% of the excess over $52.850 $12,962 plus 24% of the excess over $84,200 $31,322 plus 32% of the excess over $160,700 $45.210 plus 35% of the excess over $204.100 $152.380 plus 37% of the excess over $510,300 Schedule Y-2-Married Filing Separately If taxable income is over: But not over: The tax is: $ 0 $ 9,700 10% of taxable income $ 9,700 $ 39,475 8970 plus 12% of the excess over $9.700 $ 39,475 $ 84,200 $4,543 plus 22% of the excess over $39,475 $ 84,200 $160,725 S14,382.50 plus 24% of the excess over $84,200 $160,725 $204,100 $32,748.50 plus 32% of the excess over $160,725 $204,100 $306,175 $46.628.50 plus 35% of the excess over $204.100 $306,175 - $82,354.75 plus 37% of the excess over $306,175 Tax Rates for Net Capital Gains and Qualified Dividends Rate* 0% 15% 20% Married Filing Jointly $0 - $78,750 $78,751 - $488,850 $488.851+ Married Filing Separately $0 - $39,375 $39,376 - $244,425 $244,426+ Taxable Income Single $0 - $39,375 $39,376 - $434,550 $434,551+ Head of Household of Household $0-$52,750 $51,751 - $461,700 $461,701+ Trusts and Estates $0 - $2.650 $2.651 - $12.950 $12.951+ Estates and Trusts If taxable income is over: $ 0 $ 2,600 $ 9,300 $12.750 But not over: S 2.600 S 9,300 $12.750 The tax is: 10% of taxable income $260 plus 24% of the excess over $2,600 $1,868 plus 35% of the excess over $9,300 | $3.075.50 plus 37% of the excess over $12.750