John Boys expected pre-tax bonus is $12,000. He earns a base salary of $52,000 and files as a single taxpayer with no itemized deductions. (Use the 2023 standard deduction to figure his taxable income and the 2023 single tax rate schedule to figure his tax.) What is Johns expected ATCF from the bonus?

\begin{tabular}{ll} \hline SIngle & \\ \hline If taxable Income Is: & The tax Is: \\ Not over $11,000 & 10% of taxable income \\ Over $11,000 but not over $44,725 & $1,100+12% of excess over $11,000 \\ Over $44,725 but not over $95,375 & $5,147+22% of excess over $44,725 \\ Over $95,375 but not over $182,100 & $16,290+24% of excess over $95,375 \\ Over $182,100 but not over $231,250 & $37,104+32% of excess over $182,100 \\ Over $231,250 but not over $578,125 & $52,832+35% of excess over $231,250 \\ Over $578,125 & $174,238.25+37% of excess over \\ & $578,125 \\ \hline \end{tabular} The standard deduction is a function of filing status. The basic deductions for 2023 are