Lara, a single individual, has $$214,000$ taxable income. Assume the taxable year is $2023.$ Use Individual Tax Rate Schedules.

Required:

Compute income tax assuming that:

Taxable income includes no capital gain.

Taxable income includes $$21,000$ capital gain eligible for the $15$ percent preferential rate.

Note: For all requirements, round your intermediate calculations and final answers to the nearest whole dollar amount..

a$.$ Includes no capital gain $\_\_\_\_\_\_\_$

b$.$ Includes capital gain $\_\_\_\_\_\_\_\_$