Cole, an unmarried individual with no dependents, has the following income items:

Interest income

Schedule C net profit

$$25,000$

$55,280$

Cole has $$9,700$ itemized deductions and the Schedule $C$ income is qualified business income $($non$-$service$).$

Required:

Compute Cole's income tax. 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.