Angelena files as a head of household. In 2020, she reported $56,000 of taxable income, including a $15,100 qualified dividend. What is her gross tax liability? (Round your answer to the nearest whole dollar amount.)(Use the tax rate schedules, long-term capital gains tax brackets)

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Angelena's taxable income is $56,000, with $15,100 as qualified dividends. The qualified dividends are taxed at a lower rate. For head of household in 2020, the 0% tax rate applies to qualified dividends up to $53,600. Therefore, the $15,100 qualified dividend is taxed at 0%. The remaining $40,900 ($56,000 - $15,100) is taxed at ordinary income rates. Using the 2020 tax rate schedule for head of household, the tax on $40,900 is calculated as follows: $1,975 + 12% of the amount over $14,100, which equals $4,986.

Angelena Files as a Head of Household