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

Mr. Simpsons Schedule C net profit	$	91,320
Mrs. Simpsons Schedule C net loss		(7,480	)
Mrs. Simpsons taxable pension		32,300
Interest Income		21,200

Mr. Simpsons self-employment tax was $12,903. The couple had $26,050 itemized deductions. The couples Schedule C net business profit is qualified business income under Section 199A. Compute their income tax on a joint return. Assume the taxable year is 2018.