Capital Gains and Losses (LO. 5) Jennifer is single and has the following income and expenses: Salary $88,700 Interest income 4,700 Dividend income 9,200 Long-term capital gain 10,400 Short-term capital loss 13,900 Deductions for AGI 3,000 14,200 Deductions from AGI The standard deduction is $12,400 for single taxpayers. Dividends and net long-term capital gains are taxed at a rate of 15%. Refer to the Tax schedules table to answer the following question. Round intermediate calculations and final answers to the nearest dollar. Jennifer's taxable income is $ and her income tax liability is $