Mr. and Mrs. Daku have the following income items:

Mr. Dakus salary	$ 52,500
Mrs. Dakus Schedule C net profit	41,800
Interest income	1,300

Mrs. Dakus self-employment tax was $5,906. Mrs. Daku's Schedule C net business profit is qualified business income (non-service). The couple have $8,070 itemized deductions and no children or other dependents.

Required: Compute their income tax on a joint return. Assume the taxable year is 2021. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

	Amount
AGI	$92,647
Taxable Income
Income tax