Billie is filing as a single individual for 2020. She lives in Florida and has an earned income of $50,000 from her wages at her job as a commercial pilot. She earned $50 in interest from her savings account, and she has capital gains of $250 from a stock she sold after holding it for 5 years. In 2020, she gave a charitable gift of $500 to her local food pantry, and she had medical expenses of $2,000 after a trip to urgent care for a mild concussion. She did not have any 401(k) contributions. What is her 2020 federal income tax?

Calculate the federal income tax owed; thoroughly show and document your work. Cite relevant sources. Be sure to note if you used the standard deduction or the itemized deduction when calculating her taxes, and explain why.