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 Capital gain eligible for 0% preferential rate Chandler's salary $ 3,500 4,100 44,625 Their itemized deductions totaled $8,790, and they have no dependents. Required: Compute their income tax on a joint return. Assume the taxable year is 2023. Use Individual Tax Rate Schedules and Standard Deduction Table, Note: Round your intermediate calculations and final answers to the nearest whole dollar amount. AGI Taxable Income Income Tax Amount $ 52,225