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

Dividend eligible for 0% preferential rate	$ 3,400
Capital gain eligible for 0% preferential rate	2,900
Mrs. Ludwigs salary	44,325

Mr. Ludwig is age 66, and Mrs. Ludwig is age 68. Their itemized deductions totaled $6,390, 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.

Married filing jointly and surviving spouses Married filing separately Head of household Single $25,100 12,550 18,800 12,550 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. Ludwig is age 66, and Mrs. Ludwig is age 68. Their itemized deductions totaled $6,390, 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.)