Morgan, a single mom, works for Gentle Manufacturing earning $120,000 as a marketing executive. During 2020, Morgan paid $6,000 of tuition and fees to State University for her MBA courses. In addition, Gentle Manufacturing paid $3,000 in tuition and fees to State University pertaining to Morgans MBA. Morgan paid $5,500 to Kinder Care day care center to care for her 4-year old son, Sky, while she worked. Morgan paid 100% of Skys support during 2020. Morgans other receipts and expenditures during 2020 are as follows:

Interest income $500

Dividend (qualified) income 1200

Gift from father 9000

Alimony 8400

Home mortgage interest 4500

Real property taxes 3400 Contributions to Red Cross 1000

What is Morgans 2020 income tax liability.