Jack black, a single individual with no dependents who is an ohio resident, reported the folloring for 2022 and 2023:

2022 2023

salary: 56000 75000

dividend income: 1000 2000

interest income from bank: 3000 5000

interest expense:

stock held for investment: 9000 0

qualified resident interest: 11000 9500

charitable contributions of

traded stock with FMV of: 25000 5000

property taxes on residence: 3000 3000

ohio income tax paid during the year: 1500 2250

sales tax paid (personal items) 850 950

no carry overs prior to 2022

Compute Jacks minimum taxable income for 2022 and 2023. assume tax laws are identical for both years.