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

Dividend eligible for 0% preferential rate	$ 3,600
Capital gain eligible for 0% preferential rate	4,600
Mrs. Ludwigs salary	44,350

Mr. Ludwig is age 66, and Mrs. Ludwig is age 68. Their itemized deductions totaled $9,790, and they have no 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.)