Mr. and Ms. Sumara have the following income items: Mr. Sumara's self-employment tax was $12,903. The couple has $26,050 itemized deductions. Ms. Sumara'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 2022 . Use Individual Tax Rate Schedules and Deduction Table. Note: Round your intermediate calculations and final answers to the nearest whole dollar amount. \begin{tabular}{|l|r|} \hline Married filing jointly and surviving spouses & $25,900 \\ \hline Married filing separately & 12,950 \\ \hline Head of household & 19,400 \\ \hline Single & 12,950 \\ \hline \end{tabular} Individual Tax Rate Schedules