Callie is the 11-year-old dependent of the Sanders. This year, Callie filed a Form 1040 on which the only item of gross income was $10,557 interest from an investment bond portfolio that Callie inherited from a relative. Assume the Sanders are subject to a 24 percent marginal tax rate.

Required:

Compute Callies income tax. Assume the taxable year is 2023. Use Individual Tax Rate Schedule.

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.