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Callie is the 11-year-old daughter and dependent of Mr. and Mrs. Santo. This year, Callie filed a Form 1040 on which the only item of gross income was $10,557 interest from an investment bond portfolio that Callie inherited from a great aunt. Assume Callie's parents are subject to a 24 percent marginal tax rate. Required: Compute Callie's income tax. Assume the taxable year is 2020. Use Individual and Estate Tax Rate Schedules. (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Callie's total income tax liability INDIVIDUAL TAX RATES Married Filing Jointly and Surviving Spouse If taxable income is: The tax is: Not over $19,400 Over $19,400 but not over $78,950 Over $78,950 but not over $168,400 Over $168,400 but not over $321,450 Over $321,450 but not over $408,200 Over $408,200 but not over $612,350 Over $612,350 10% of taxable income $1,940.00 + 12% of excess over $19,400 $9,086.00 + 22% of excess over $78,950 $28,765.00 +24% of excess over $168,400 $65,497.00 + 32% of excess over $321,450 $93,257.00 + 35% of excess over $408,200 $164,709.50 + 37% of excess over $612,350 Married Filing Separately If taxable income is: The tax is: Not over $9,700 10% of taxable income Over $9,700 but not over $39,475 $970.00 + 12% of excess over $9,700 Over $39,475 but not over $84,200 $4,543.00 + 22% of excess over $39,475 Over $84,200 but not over $160,725 $14,382.50 +24% of excess over $84,200 Over $160,725 but not over $204,100 $32,748.50 + 32% of excess over $160,725 Over $204,100 but not over $306,175 $46,628.50 + 35% of excess over $204,100 Over $306,175 $82,354.75 + 37% of excess over $306,175 Heads of Household If taxable income is: The tax is: Not over $13,850 10% of taxable income Over $13,850 but not over $52,850 $1,385.00 + 12% of excess over $13,850 Over $52,850 but not over $84,200 $6,065.00 + 22% of excess over $52,850 Over $84,200 but not over $160,700 $12,962.00 +24% of excess over $84,200 Over $160,700 but not over $204,100 $31,322.00 + 32% of excess over $160,700 Over $204,100 but not over $510,300 $45,210.00 + 35% of excess over $204,100 Over $510,300 $152,380.00 + 37% of excess over $510,300 Single The tax is: If taxable income is: Not over $9,700 Over $9.700 but not over $39,475 Over $39,475 but not over $84,200 Over $84,200 but not over $160,725 Over $160,725 but not over $204,100 Over $204,100 but not over $510,300 Over $510,300 10% of taxable income $970.00 + 12% of excess over $9,700 $4,543.00 + 22% of excess over $39,475 $14.382.50 +24% of excess over $84,200 $32,748.50 + 32% of excess over $160,725 $46,628.50 + 35% of excess over $204,100 $153,798.50 +37% of excess over $510,300 ESTATE AND TRUST TAX RATES If taxable income is: Not over $2,600 Over $2,600 not over $9,300 Over $9,300 not over $12,750 Over $12,750 The tax is: 10% of taxable income $260 +24% of the excess over $2,600 $1,868 + 35% of the excess over $9,300 $3,075.50 + 37% of the excess over $12,750