Keon, age 19, is a dependent on his parents' 2021 tax return. His parents file jointly and their taxable income for the year was $300,000. Keon is an expert as buying the most popular shoes when they drop and earns a net profit of $15,000 in 2021 selling Nike Shoes. He also received an $80,000 gift from his grandparents and invested these funds in a savings account which paid $4,000 in interest income in 2021. What is Keon's total tax liability (including any Kiddie tax)? Answer: 5200