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

Interest income	$ 24,200
Schedule C net profit	50,600

He has $9,300 itemized deductions and no dependents. Mr. Coleman's Schedule C income is qualified business income (non-service).

Required: Compute Mr. Coleman's income tax. Assume the taxable year is 2021. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)