Mr. and Mrs. Simpson have the following income items: Mr. Simpson's self-employment tax was $12,903. The couple has $26,050 itemized deductions. Mrs. Simpson's Schedule C net business profit is qualified business income (non-service). Required: Compute the couple's income tax on a joint return. Assume the taxable year is 2021 . Use Individual Tax Rate Schedules and Deduction Table. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)