Diego, age 28, married Dolores, age 27, in 2022. Their salaries for the year amounted to $73,500 and they had dividend income of $2,800. Diego and Dolores' deductions for adjusted gross income amounted to $4,650; their itemized deductions were $19,425, and they have no dependents.

Filing Status

Single

12,950

Married, filing jointly

$25,900

Married, filing separately

12,950

Head of household

19,400

Surviving spouse

25,900

What is their tax liability for 2022?

________