Taylor, age 18, is claimed as a dependent by her parents. For 2022, she has the following income: $5,800 wages from a summer job, $1,430 interest from a money market account, and $1,875 interest from City of Chicago bonds.

1. Taylor's standard deduction for 2022 is

Taylor's taxable income for 2022 is

2. Compute Taylor's "net unearned income" for the purpose of the kiddie tax. Compute Taylor's tax liability. [Her parents file a joint return and have taxable income of $135,000 (no dividends or capital gains).