Mr. and Ms. Sumara have the following income items: Mr. Sumara's Schedule C net profit Ms. Sumara's Schedule C net loss Ms. Sumara's taxable pension Interest income $ 91,320 (7,480) 32,300 21,200 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 Standard Deduction Table. Note: Round your intermediate calculations and final answers to the nearest whole dollar amount. AGI Taxable Income Income Tax Amount $ 130,889 Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse If taxable income is Not over $20,550 Over $20,550 but not over $83,550 Over $83,550 but not over $178,150 Over $178,150 but not over $340,100 Over $340,100 but not over $431,900 Over $431,900 but not over $647,850 Over $647,850 Married Filing Separately If taxable income is Not over $10,275 Over $10,275 but not over $41,775 Over $41,775 but not over $89,075 Over $89,075 but not over $170,050 Over $170,050 but not over $215,950 Over $215,950 but not over $323,925 Over $323,925 Head of Household If taxable income is Not over $14,650 Over $14,650 but not over $55,900 Over $55,900 but not over $89,050 Over $89,050 but not over $170,050 Over $170,050 but not over $215,950 Over $215,950 but not over $539,900 Over $539,900 Single If taxable income is Not over $10,275 Over $10,275 but not over $41,775 Over $41,775 but not over $89,075 Over $89,075 but not over $170,050 Over $170,050 but not over $215,950 Over $215,950 but not over $539,900 Over $539,900 The tax is 10% of taxable income $2,055.00 + 12% of excess over $20,550 $9,615.00 +22% of excess over $83,550 $30,427.00 +24% of excess over $178,150 $69,295.00 + 32% of excess over $340,100 $98,671.00 + 35% of excess over $431,900 $174,253.50 + 37% of excess over $647,850 The tax is 10% of taxable income $1,027.50 + 12% of excess over $10,275 $4,807.50 +22% of excess over $41,775 $15,213.50 + 24% of excess over $89,075 $34,647.50 + 32% of excess over $170,050 $49,335.50+ 35% of excess over $215,950 $87,126.75 + 37% of excess over $323,925 The tax is 10% of taxable income $1,465.00 + 12% of excess over $14,650 $6,415.00 +22% of excess over $55,900 $13,708.00 + 24% of excess over $89,050 $33,148.00 + 32% of excess over $170,050 $47,836.00 + 35% of excess over $215,950 $161,218.50 + 37% of excess over $539,900 The tax is 10% of taxable income $1,027.50 + 12% of excess over $10,275 $4,807.50 +22% of excess over $41,775 $15,213.50 + 24% of excess over $89,075 $34,647.50 + 32% of excess over $170,050 $49,335.50 + 35% of excess over $215,950 $162,718 +37% of excess over $539,900 Married filing jointly and surviving spouses $25,900 Married filing separately 12,950 Head of household 19,400 Single 12,950