Carol's income includes $50,000 salary, $2,000 interest income, and $5,000 qualified dividends for the current year. Carol incurred $4,000 investment interest expense and $12,000 itemized deductions not including the investment interest expense. Compute Carols income tax liability for the current year assuming she is a single tax filer who elects to treat enough of the qualified dividends as investment income to allow her to deduct the maximum amount for investment interest expense