Eva received $$62,000$ in compensation payments from JAZZ Corporation during $2023.$ Eva incurred $$5,500$ in business expenses relating to her work for JAZZ Corporation JAZZ did not reimburse Eva for any of these expenses. Eva is single and deducts a standard deduction of $$13,850.$ Based on these facts, answer the following questions: Use Tax Rate Schedule for reference.

b$.$ Assume that Eva is considered to be an employee. What is her regular income tax liability for the year?