A taxpayer filing as single has $$25,600$ of taxable income. Included in grow income is a $1099-$INT with box $1$ interest income of $$5,000$ tax$-$exempt interest of $$3,000$ and interest on U$.$S$.$ Savings bonds of $$1,200.$ Additionally, the tax payer has a $1099-$DIV with dividend income of $$3,000,$ of which $$2,000$ is qualified dividends, and capital gains distributions of $$500.$ Is the tax payer taxed at $0\%$ for $$2,500,$ which includes the qualified dividends and capital gains distributions