Mr. and Mrs. Wilson are married with one dependent child. They report the following information for 2019:

Schedule C net profit $66,650

Interest income from certificate of deposit 2,100

Self-employment tax on Schedule C net profit 9,418

Dividend eligible for 15% rate 12,000

Mrs. Wilson's salary from Brants Company 75,000

Dependent care credit 500

Itemized deductions 27,000

Compute AGI, taxable income and total tax liability (including self-employment tax). Assume that Schedule C net profit is qualified business income under Section 199A. Assume taxable year is 2019.