Mr. Coleman, an unmarried individual, had the following income items:

Interest income	$	14,000
Ordinary loss from an S corporation		(9,000	)
Ordinary income from a partnership		171,000

He had $27,900 itemized deductions and no dependents. Compute Mr. Coleman's passthrough income is qualified business income under Section 199A. Compute Mr. Colemans income tax. Assume the taxable year is 2018. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your answers to the nearest whole dollar amount.)

Married filing jointly and surviving spouses Married filing separately Head of household Single $24,000 12,000 18,000 12,000