Alva received dividends on her stocks as follows.
Amur Corporation (a French corporation whose stock is traded on an
     established U.S. securities market) .................................................$60,000
Blaze, Inc., a Delaware corporation  .....................................................  40,000
Grape, Inc. a Virginia corporation  ........................................................  22,000
a. Alva purchased the Grape stock three years ago, and she purchased the Amur stock two years ago. She purchased the Blaze stock 18 days before it went ex-dividend and sold it 20 days later at a $5,000 loss. Alva reported no other capital gains and losses for the year. She is in the 32% marginal tax bracket. Compute Alva's tax on her dividend income.
b. Alva's daughter, Veda, who is age 25 and who is not Alva's dependent, reported taxable income of $6,000, which included $1,000 of dividends on Grape stock. Veda purchased the stock two years ago. Compute Veda's tax liability on the dividends.