a taxpayer filing as single has $25,600$ of taxbale income. Included in gorss income is a $1099$ int with box $1$ interest income of $5000,$ tax exempt interest of $3000$ and interest on US savings bonds of $1200.$ Addtionally, the taxpayer has a $1099$ div with dividend income of $3000$ of which $2000$ is qualifed dividends, and capital gains distributions of $500.$ Is the following statement true? The taxpayer will be taxed at $0\%$ for $2500$ which included the qualifed diviends and captial gains distributions