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?

A $2,345

B$ 3,470

C $3,095

D $4,601