Mr. Coleman, an unmarried individual, has the following income items: Interest income Ordinary loss from an S corporation Ordinary income from a partnership $ 24,100 (8,950) 70,000 He has $10,550 itemized deductions and no dependents. Mr. Coleman's passthrough income is qualified business income under Section 199A. Compute Mr. Coleman's income tax. Assume the taxable year is 2019. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your answers to the nearest whole dollar amount.) $ 85,150 AGI Taxable income Income tax Married filing jointly and surviving spouses Married filing separately Head of household Single $24.400 12,200 18,350 12,200 Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse Ir taxable income is: The tax is: Not over $19.400 10% of taxable income Over $19,400 but not over $73,950 $1.940 + 12% of excess over $19.400 Over $75,950 but not over S163,400 39,086 +22% of excess over $78.950 Over S165,400 but not over 5321,450 $28,765 +24% of excess over $168.400 Over 5321.450 but not over S405,200 $65.497 +32% of excess over $321.450 Over $408.200 but not over $612,350 $93.257 +35% of excess over $408.200 Over $612.350 S164.709.50 + 37% of excess over $612.350 Married Filing Separately If taxable income is: The tax is: Not over $9,700 10% of taxable income Over S9,700 but not over $39,475 $970 +12% of excess over $9.700 Over $39,475 but not over $84,200 $4,543 +22% of excess over $39,475 Over $84,200 but not over $160,725 $14,382.50 +24% of excess over $84.200 Over $160,725 but not over $204,100 $32,748 50+32% of excess over $160,725 Over S204,100 but not over $306,175 $46,628.50 +35% of excess over S204,100 Over S306,175 $82,354.75 +37% of excess over $306, 175 Hends of Household If taxable income is: The tax is: Not over $13.850 10% of taxable income Over $13.550 but not over $52.850 $1,355 +12% of excess over $13.850 Over S52.850 but not over SS4.200 56,065 + 22% of excess over S52.850 Over $84.200 but not over $160,700 $12.962 +24% of excess over $54,200 Over $160,700 but not over S204,100 $31,322 + 32% of excess over $160,700 Over S204,100 but not over S510,300 $45,210 +35% of excess over S204,100 Over S510,300 S152,350 + 37% of excess over S510,300 Single Ir taxable income is: The tax is: Not over $9,700 10% of taxable income Over $9,700 but not over $39,475 S970 +12% of excess over $9,700 Over $39,475 but not over $84,200 $4,543 +22% of excess over $39,475 Over SS4,200 but not over $160,725 $14,382 5+24% of excess over $84,200 Over $160,725 but not over S204,100 $32,748.5+ 32% of excess over $160,725 Over S204,100 but not over S510,300 $46,628.5+ 35% of excess over $204,100 Over 5510,300 S153,798,5 +37% of excess over 510,300