Calculate tax liability before Tax credits for Raven Ryan based on the following information. This is all the information provided 

Salary $200,000 

Qualifies S corporation income $100,000 

Long Term Capital gain $70,000 

Contribution to Health savings account $2,000 

Contribution to Individual retirement account $1,000 

Medical expenses $60,000 

State income tax $20,000 

Mortgage interest $30,000 the $2,000,000 mortgage was signed in 2015. 

Charitable Contributions $20,000