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 $ 3,700 Capital gain eligible for 0% preferential rate 4,700 Chandlers salary 44,375 Their itemized deductions totaled $9,990, and they have no dependents. Required: Compute their income tax on a joint return. Assume the taxable year is 2022.