2023 Tax Rate Schedules Individuals Schedule Y-2-Married Filing Separately \begin{tabular}{|c|c|l|} \hline If taxable income is over: & But not over: & The tax is: \\ \hline$10 & $11,000 & 10% of taxable income \\ \hline$11,000 & $44,725 & $1,100 plus 12% of the excess over $11,000 \\ \hline$44,725 & $95,375 & $5,147 plus 22% of the excess over $44,725 \\ \hline$95,375 & $182,100 & $16,290 plus 24% of the excess over $95,375 \\ \hline$182,100 & $231,250 & $37,104 plus 32% of the excess over $182,100 \\ \hline$231,250 & $346,875 & $52,832 plus 35% of the excess over $231,250 \\ \hline$346,875 & - & $93,300.75 plus 37% of the excess over $346,875 \\ \hline \end{tabular} Problem 8-68 (LO 8-3) (Algo) [The following information applies to the questions displayed below.] Eva received $66,000 in compensation payments from JAZZ Corporation during 2023. Eva incurred $7,500 in business expenses relating to her work for JAZZ Corporation JAZZ did not reimburse Eva for any of these expenses. Eva is single and deducts a standard deduction of $13,850. Based on these facts, answer the following questions: Use Tax Rate Schedule for reference. Note: Leave no answer blank. Enter zero if applicable. Round your intermediate and final answers to the nearest whole dollar amount. Problem 8-68 Part b (Algo) b. Assume that Eva is considered to be an employee. What is her regular income tax liability for the year