Homer (age 68) 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 $4,600 from a part-time job. For 2021, Homer and Jean received $6,000 of interest income on city of Chicago bonds and interest income on corporate bonds of $48,000. Compute Homer and Jean's tax for 2021.