John and Mary Smith are married and file jointly. John and Mary do not have any children or other dependents. John's 2022 salary was $60,000. Mary's 2022 salary was $70,000. John made a $6,000 deductible IRA contribution for 2022. Mary made a $6,000 deductible IRA contribution for 2022. John and Mary's total itemized deductions for 2022 are $16,000. John and Mary have no education credits for 2022. John had $6,600 in federal