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.

Table for the standard deduction

Filing Status	Standard Deduction
Single	$12,400
Married, filing jointly	24,800
Married, filing separately	12,400
Head of household	18,650
Qualifying widow(er)	24,800

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a. Calculate Jonathan's taxable income.

c. What is Jonathan's tax liability?

c. What is Jonathan's tax liability?