In 2022, Carson is claimed as a dependent on his parents' tax return. His parents report taxable income of $200,000 (married filing jointly). Carson's parents provided most of his support.

What is Carson's tax liability for the year in each of the following alternative circumstances? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates for reference.

Note: Do not round intermediate calculations. Round your answer to 2 decimal places.

Required:

1. Carson is 17 years old at year-end and earned $15,650 from his summer job and part-time job after school. This was his only source of income.
2. Carson is 23 years old at year-end. He is a full-time student and earned $15,650 from his summer internship and part-time job. He also received $5,780 of qualified dividend income.

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) \begin{tabular}{|c|c|l|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$40 & $20,550 & 10% of taxable income \\ \hline$20,550 & $83,550 & $2,055 plus 12% of the excess over $20,550 \\ \hline$83,550 & $178,150 & $9,615 plus 22% of the excess over $83,550 \\ \hline$178,150 & $340,100 & $30,427 plus 24% of the excess over $178,150 \\ \hline$340,100 & $431,900 & $69,295 plus 32% of the excess over $340,100 \\ \hline$431,900 & $647,850 & $98,671 plus 35% of the excess over $431,900 \\ \hline$647,850 & - & $174,253.50 plus 37% of the excess over $647,850 \\ \hline \end{tabular} Tax Rates for Net Capital Gains and Qualified Dividends purpose). Complete this question by entering your answers in the tabs below. Carson is 17 years old at year-end and earned $15,650 from his summer job and part-time job after school. This was his only source of income. Complete this question by entering your answers in the tabs below. Carson is 23 years old at year-end. He is a full-time student and earned $15,650 from his summer internship and part-time job. He also received $5,780 of qualified dividend income