Garrett Gibbons is an unmarried person who is 74 years old. He has the following income during 2021:

Fully taxable pension	$27,000
Interest from First Bank	$2,000
Taxable portion of Social Security Benefits (in other words, don't calculate this!)	$7,900

He has no Adjustments to Income and his itemized deductions are $4,500.

What is Garrett's Income Tax Liability for 2021?

USE THE APPROPRIATE TAX RATE SCHEDULE POSTED IN THE CONTENT SECTION OF D2L OR IN THE APPENDIX OF YOUR TEXT!!

DO NOT USE COMMAS OR DOLLAR SIGNS IN YOUR ANSWER!!

IF YOU GET A DECIMAL AMOUNT IN YOUR FINAL ANSWER, ROUND UP THE ANSWER TO THE NEXT WHOLE DOLLAR AMOUNT.