A taxpayer filing as single has $$25,600$ of taxable income included in gross income is a $1099$ INT with box one interest income of $$5000$ tax exempt interest of $$3000$ in interest on US saving funds of $$1200.$ Additionally, the taxpayer has a $1099$ DIV with dividend income of $$3000$ of which $$2000$ is qualified dividends and capital gains distributions of $$500.$ Is the following statement accurate about the scenario? The tax pay will be taxed at $0\%$ for $$2500,$ which includes the qualified dividends and capital gains distributions.