63 A single individual with no dependents operates a business as a sole proprietorship and has revenue of $60,000 and expenses of $30,000 in a given year. The individual also earns $10,000 from an outside part-time job. Ignoring any possible effect of a qualified business income (QBI) deduction and self- employment (SE) taxes, what is this individual's tax liability for 2021? $2,345 $3,470 O $3,095 $4,601