Enrico and his wife have combined salaries of $85,000. They have interest and dividends on their investments of $1,000 and annually contribute $3,000 to a traditional IRA. The interest on their home mortgage is $2,500, they contributed $1,000 to their church, and incurred medical expenses not covered by insurance of $1,800. Assuming they can claim two personal exemptions of $3,800 each and file joint tax returns, compute their tax liability for the year.