Cathy, age 37, who is single, has the following information:

$100,000 salary

$8,000 interest

$3,000 life insurance dividends

$900 state income tax refund; she itemized deductions last year

$14,000 mortgage interest paid

$5,000 real property tax paid

$7,000 state income tax withheld

$13,000 in cash contributions to the Sacred Heart Catholic Church

What is Cathy's tax liability?