John (age 45) is single, and has an 8-year old son that resides with him solely, His wife passed away 4 years ago. Johns AGI is $78,000, including any deductions for AGI. This year (2022) he has recorded the following expenses:

Home mortgage interest	$6,925
Real estate taxes	3,800
Student Loan Interest	400
Investment Interest Expense	200
Sales taxes	1,220
Medical expenses (unreimbursed)	1,400
Employee business expenses (unreimbursed)	330
Charitable contributions (cash to their church)	2,870

Calculate his taxable income and tax liability.

Note: Standard Deduction for MFJ $25,900, Single $12,950, HOH $19,400.

Please show all work