Jonathan is a 35-year-old single taxpayer with adjusted gross income in 2020 of $47,000. He uses the standard deduction and has no dependents.

1. Calculate Jonathans taxable income. Please show your work. $ _______________

2. When you calculate Jonathans tax liability are you required to use the tax tables or the tax rate schedules, or does it matter? $ _______________

3. What is Jonathans tax liability?