Mr. and Mrs. D had the following income items:

Mr. D's salary$52,500Mrs. D's Schedule C net profit41,800Interest income1,300

Mrs. D's self-employment tax was $5,906. The couple had $8,070 itemized deductions and no children or other dependents. Compute their income tax on a joint return.UseIndividual Tax Rate SchedulesandStandard Deduction Table.(Round your intermediate calculations and final answers to the nearest whole dollar amount.)

AGI $ 92647

Taxable Income

Income tax

INDIVIDUAL TAX RATE SCHEDULES Married Filing Jointly and Surviving Spouse If taxable income is: Not over $18,550 Over $18,550 but not over $75,300 Over $75,300 but not over $151,900 Over $151,900 but not over $231,450 Over $231,450 but not over $413,350 Over $413,350 but not over $466,950 Over $466,950 The tax is: 10% of taxable income $1,855.00 + 15% of excess over $18,550 $10,367.50 + 25% of excess over $75,300 $29,517.50 + 28% of excess over $151,900 $51,791.50 + 33% of excess over $231,450 $111,818.50 + 35% of excess over $413,350 $130,578.50 + 39.6% of excess over $466,950 If taxable income is: Not over $9,275 Over $9,275 but not over $37,650 Over $37,650 but not over $75,950 Over $75,950 but not over $115,725 Over $115,725 but not over $206,675 Over $206,675 but not over $233,475 Over $233,475 If taxable income is: Not over $13,250 Over $13,250 but not over $50,400 Over $50,400 but not over $130,150 Over $130,150 but not over $210,800 Over $210,800 but not over $413,350 Over $413,350 but not over $441,000 Over $441,000 If taxable income is: Single Married Filing Separately The tax is: 10% of taxable income $927.50 + 15% of excess over $9,275 $5,183.75 + 25% of excess over $37,650 $14,758.75 + 28% of excess over $75,950 $25,895.75 + 33% of excess over $115,725 $55,909.25 + 35% of excess over $206,675 $65,289.25 + 39.6% of excess over $233,475 Heads of Household The tax is: 10% of taxable income $1,325.00 + 15% of excess over $13,250 $6,897.50 + 25% of excess over $50,400 $26,835.00 + 28% of excess over $130,150 $49,417.00 + 33% of excess over $210,800 $116,258.50 + 35% of excess over $413,350 $125,936.00 + 39.6% of excess over $441,000 The tax is: Not over $9,275 Over $9,275 but not over $37,650 Over $37,650 but not over $91,1 50 Over $91,150 but not over $190,150 Over $190,150 but not over $41 3,3 50 Over $413,350 but not over $415,050 Over $415,050 10% of taxable income $927.50 + 15% of excess over $9,275 $5,183.75 + 25% of excess over $37,650 $18,558.75 + 28% of excess over $91,150 $46,278.75 + 33% of excess over $190,150 $119,934.75 + 35% of excess over $413,350 $120,529.75 + 39.6% of excess over $415,050 Married filing jointly and surviving spouses $12,600 Married filing separately 6.300 Head of household 9.300 Single 6,300