1. Mel and tara are married and File jointly for 2020. they earned $125000 in total salaries together for the year working for an architecture and construction firm. they moved across the country when tara was offered a new job opportunity within the company this year, incurring 7000 in moving expense. the moving expense were not reimbursed by thoer employee. as part of the move, Mel and tara has to sell their house this year. they had purchased the home in 2014 and after making some improvement to the home its adjusted tax basis at the time of sale was 320000. they sold it for 560,000. they also paid 1700 in interest on loans mel took out to pay for his tuition and fees as an undergraduate architecture major. after the move mel has some helath issues which require the couple to pay 15,000 in medical expense .

ignoring the ans in part 1-3 and instead assuming income is $45000 the amount of taxes due for mel and tara in 2020 is ?