17. H. is a single taxpayer with an AGI of $210,000, which includes $25,000 of interest income, $170,000 of salary, $10,000 of qualified dividends, and $5,000 of long-term capital gains. What is H's tax liability this year, rounded to the nearest whole dollar amount? Assume a marginal tax rate of 30%. Ignore FICA taxes. A) $62,250 B) $60,750 C) $63,000 D) $61,130 E) None of the Above