An individual owns 50% of the stock in an S corporation, while the individual's spouse owns 30% of the stock. The tax year is the calendar year. The corporation reports $44,000 of ordinary taxable income and pays no corporate income tax. The individual's standard deduction is $12,000.The individual has a 12% marginal tax rate for all of the income.Ignore any possible effect of a QBI deduction.

What is the amount of tax the individual must pay if income taxes are filed separately rather than jointly?

The answer is $1,200 but I am unsure how to arrive at this answer.