In February of 2020, Lorna and Kirk were married. During 2021, Lorna received $40,000 of compensation from her employer and Kirk received $30,000 of compensation from his employer. The couple together reported $2,000 of itemized deductions, Lorna and Kirk filed separately in 2021. What is Lorna's taxable income and what is her tax liability? (tax rate schedules. Use the applicable tax rate schedule. (Round your answers to the nearest whole number.)