Mr. and Mrs. Ludwig have the following income items. Dividend eligible for 0% preferential rate Capital gain eligible for 0% preferential rate Mrs. Ludwig's salary $ 3,400 2,900 44,325 Mr. L is age 66, and Mrs. L is age 68. Their itemized deductions totaled $6,390, and they have no dependents. Compute their income tax on a joint return. Assume the taxable year is 2019. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your intermediate calculations and final answers to the nearest whole dollar amount.) AGI Taxable income Income tax