Chandler and Cassidy are married and file a joint return. Chandler is age 66 , and Cassidy is age 68 . They report the following income items: Their itemized deductions totaled $6,990, and they have no dependents. Required: Compute their income tax on a joint return. Assume the taxable year is 2022. Use Individual Tax Rate Schedules and Standard Deduction Table. Note: Round your intermediate calculations and final answers to the nearest whole dollar amount. Individual Tax Rate Schedules \begin{tabular}{|l|r|} \hline Married filing jointly and surviving spouses & $25,900 \\ \hline Married filing separately & 12,950 \\ \hline Head of household & 19,400 \\ \hline Single & 12,950 \\ \hline \end{tabular}