Marco and Tatiana are married and file separate returns for 2021. Tatiana itemizes her deductions on her return. Marco's adjusted gross income was $18,000, his itemized deductions were $2,400. Neither have any dependents.

Table for the standard deduction

Filing Status	Standard Deduction
Single	$12,550
Married, filing jointly	25,100
Married, filing separately	12,550
Head of household	18,800
Qualifying widow(er)	25,100

Click here to access the tax tables.

Calculate Marco's income tax liability assuming the couple does not live in a community property state.