Jack and Dana Smith support in nursing homes both Jack's parents and Dana's parents. Both Jack's parents are 70 and 68 years old respectively and have no income except for the $3,600 in Social Security they receive annually. Dana's parents, both 72 years of age, have the following sources of income: Social Security=$9,800, Interest Income (joint ownership)=$2,600, Dividend Income =$900. Jack's annual salary is $45,000 and his wife's annual salary is $55,000. They have 2 small children who live at home. Also, they own an apartment house from which they derive $6,000 net rental income. two items from their rental property confused them so they did not include them in their rental income: - Security deposits received and to be used against final month's rent= $500 - Two tenants paid rent in advance in December 2020. The rent was due Jan 1,2021. =$600. Dana owned a stock prior to her marriage to Jack and received the following cash dividends: - General Corp. Nonqualified common stock dividend= $300 - Live forever life insurance Co. (dividends)=$100 Jack and Dana have several sources of interest income: - Interest income from savings income =$850 -Interest income from state of Tennessee Highway Bonds =$400 Dana entered the local area bake-off, won first place for her cherry pie, and received a $1,000 cash prize. Jack, who is an accountant, made an arrangement with Harry the dentist. Jack would do Harry's tax work if Harold would take care of Jack and his family's dental work. During the year, Jack estimated that the value of his services to Harry was $900 and that Harry gave Jack and his family $1,800 worth of dental services. In Dec, Jack did a consulting assignment on a weekend and received $700. No social Security or taxes were withheld. During the year, they had $15,000 withheld for federal taxes. During 2020, Jack and Dana have $26,000 of itemized deductions. 

Compute Jack and Dana's net tax due, including self-employment tax. Assume dividends are taxed at ordinary rates.