Vivian, age 20, is a dependent of her parents in 2020, and she has $3,000 of earnings from working in a grocery store during the summer . Vivian also receives $14,800 of interest income from an investment account set up for her by her parents during 2020. Compute Vivians regular taxable income and regular tax liability on her 2020 tax return given that her parents taxable income is otherwise $510,000 during 2020.