Ellen, age 39 and single, furnishes more than 50% of the support of her parents, who do not live with her. Ellen practices as a self-employed interior decorator and has gross income in 2021 of $120,000. Her deductions are as follows: $30,000 related to the decorator business, $20,000 for alimony payments to a former spouse , and $8,100 itemized . Compute Ellen's tax for 2021