Jennifer is single and has the following income and expenses:

Salary $85,400 Interest income 4,700 Dividend income 9,400 Long-term capital gain 10,400 Short-term capital loss 13,900 Deductions for AGI 2,600 Deductions from AGI 14,100

The standard deduction is $12,400 for single taxpayers. Dividends and net long-term capital gains are taxed at a rate of 15%. Refer to the Tax schedules table to answer the following question. Round intermediate calculations and final answers to the nearest dollar.

Jennifer's taxable income is $ and her income tax liability is $.