Cole, an unmarried individual with no dependents, has the following income items: Cole has $9,900 itemized deductions and the Schedule C income is qualified business income (non-service). Required: Compute Cole's income tax. 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. Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse Married Filing Separately F Head of Household Single \begin{tabular}{|l|r|} \hline Married filing jointly and surviving spouses & $25,900 \\ \hline Married filing separately & 12,950 \\ \hline Head of household & 19,400 \\ \hline Single & 12,950 \\ \hline \end{tabular}