Diana is single and lives alone. She maintains a household where her dependent mother and step-father live. Diana has gross income of $215,000, she makes a ROTH IRA contribution of $6,000 and an HSA contribution of $2,500. Her itemized deductions total $15,000. In addition, Diana invested $100,000 for a 10% interest in ABC, LLP. ABC reported total income of $750,000 this year and made distributions to Diana of $35,000 this year. Please calculate Diana's tax liability.