Lacy is a single taxpayer. In 2021, her taxable income is $46,400. What is her tax liability in each of the following alternative situations? Use Tax Rate Schedule, Dividends and Capital Gains Tax Rotes for reference (Do not round intermediate calculations. Round your answer to 2 decimal places.) b. Her $46,400 of taxable income includes $5,400 of qualified dividends. Tax liability ____