6. Mr. and Mrs. D had the following income items:

Qualified dividend income (0% rate)	$3,400
Capital gain eligible for (0% rate)	2,900
Mrs. Ds salary	38,000

Mr. D is age 66 and Mrs. D is age 58. Their itemized deductions totaled $10,500 and they have no dependents. Compute their income tax on a joint return. (Note: after calculating taxable income, reduce it by capital gains and qualified dividend income and calculate tax liability on the reduced amount.)