68. Comprehensive Problem: Kelly Martin divorced in 2017; her 6-year-old child, Barbara, lives with her and is her dependent. Kelly has the following items of income and expense:

Income: Salary $58,000

Cash dividends 3,000

Interest income on City of New York bonds 5,000

Interest income on U.S. Treasury bills 4,000

Net rental income (not QBI) 3,500

Alimony received from ex-husband 2,500

Child support received from ex-husband 3,500

Life insurance proceeds received on the death of her mother 100,000

Sales of Capital Assets: Stock held for 3 months (basis is $12,000) sold for 18,000

Investment land held 5 years (basis is $30,000) sold for 14,000

Expenses: Interest on the $150,000 principal from her home acquisition mortgage 6,000

Real property taxes on the home 2,000

Charitable contributions 7,000

Qualifying child care expense 3,700

Federal income tax withheld 6,000

Compute Kellys taxable income and her net tax due or refund expected for 2019.