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:

Dividend eligible for 0% preferential rate	$ 3,500
Capital gain eligible for 0% preferential rate	3,000
Chandlers salary	44,350

Their itemized deductions totaled $6,590, 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

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