Ernest Silva, a single taxpayer, earned $30,000 working days as a waiter and $5,000 working nights as a part-time janitor in a local factory. He itemizes the following deductions: $8,000 interest on his house, $3,000 state taxes, $2,000 donation to his church, and $1,000 donation to the Salvation Army. Calculate taxable income using the itemized deduction, and then using Exhibit 18-3 in your ebook, compute the amount of tax liability.