(1) The tax is graduated. You are taxed at the higher rate on just the amount over the limit.
(2) No. The dividends are qualified because they meet certain criteria. Capital gains and losses have a different taxing structure. They do not effect dividends since the dividends do not have gains or losses.
Income from qualified dividends cannot be offset by capital losses. Although qualified dividends are taxed at the same tax rate as long-term capital gains . The tax code bars this offset. It does not matter that the tax rate for qualified dividends is the same as that for capital gains.
The standard deduction just decreases your income to determine AGI. This calculates any tax owed or due.
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