Only answer the quantitative problems.

Quantitative Problem: Jenna is a single taxpayer. During $2018,$ she earned wages of $$124,000.$ She doesn't itemize deductions, so she will take the standard deduction to calculate $2018$ taxable income. In addition, during the year she sold common stock that she had owned for five years for a net profit of $$5,000.$ How much does Jenna owe to the IRS for taxes? Do not round intermediate calculations. Round your answer to the nearest cent.

Quantitative Problem: Andrews Corporation has income from operations of $$223,000.$ In addition, it received interest income of $$22,300$ and received dividend income of $$31,800$ from another corporation. Finally, it paid $$12,500$ of interest income to its bondholders and paid $$46,700$ of dividends to its common stockholders. The firm's federal tax rate is $21\%.$ What is the firm's federal income tax? Do not round intermediate calculations. Round your answer to the nearest dollar.