61. Richard and Jennifer were married in 2012. They have a five-year-old child and a son born November 15, 2021. Richard's 67 year-old father lived in a nursing home until his death on May 23, 2021. Richard and Jennifer provided all of his support until his death. Richard earned $43,000 in salary during the year. They also received $2,100 in interest from the credit union. They incurred $17,000 in itemized deductions during the year. Compute Richard and Jennifer's income tax for 2021 using the Tax Rate Schedules. Please show works.