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$ 4,100Capital gain eligible for 0% preferential rate5,100Chandlers salary43,675

Their itemized deductions totaled $10,790, 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.