1. Mr. and Mrs. Wilson are married with one dependent child. They report the following information for 2020: Schedule C net profit $66,650 Interest income from certificate of deposit (CD) 2,100 Self-employment tax on Schedule C net profit 9,418 Dividend eligible for 15% rate 12,000 Mrs. Wilson's salary from Brants Company 75,000 Dependent care credit 500 Itemized deductions 27,000 Compute AGI, taxable income, and total tax liability (including self employment tax). Assume that Schedule C net profit is qualified business income (non-service income) under Section 199A