12) In February of 2017, Laura and Kirk were married. During 2018, Laura received $40,000 of compensation from her employer and Kirk received $30,000 of compensation from his employer. The couple together reported $2,000 of itemized deductions. Laura and Kirk filed separately in 2018. What is Laura's taxable income and what is her tax liability (use the applicable tax rate schedule and round your answer to the nearest whole number)