13. Mr. Coleman, an unmarried individual, had the following income items. The taxable year of 2019. Interest Income 14,200 (8,400) Ordinary loss from an S corporation Ordinary income from a partnership 159,000 He had $27,300 itemized deductions and no dependents. Mr. Coleman's passthrough income is qualified business income under section 199A. Compute Mr. Coleman's income tax. 14. Mr. and Mrs. Ludwig had the following income items. The taxable year of 2019 Salary Interest Income Dividend eligible for 20% rate $512,100 19,700 31,000 Mr. L is age 66, and Mrs. L is age 68. Their itemized deductions totaled $6,390, and they have no dependents. Compute their income tax on a joint return. TILL