Homer (age 68) and his blind wife Jean (age 70) file a joint return. they furnish all of the support for Luther, Homer's 90-year old blind father who lives with them, and for Emma, Jean's 24-year-old niece who also lives with them. Emma is a full-time student who earned $4600 from a part-time job. for 2021, Homer and Jean received $6,000 of interest income on the city of Chicago bonds and interests income on corporate bonds of $48,000.

1. Compute Homer and Jean's tax for 2021.