A taxpayer $($age $50)$ has no dependents. He has been amicably divorced from his spouse since $2017$

and continues to receive $$12,000$ of alimony annually. In addition, he had the following additional

amounts received during $2023$: Wages of $$50,000,$ qualified dividends of $$10,000,$ and workmen's

compensation of $$5,000.$ He was also the sole beneficiary of his uncle's life insurance policy and

received a one$-$time payment of $$200,000.$ He also received a tuition scholarship for $3000$ and a student loan for $1000.$ what is his $2023$ taxable income and tax liability?