Mr. Rogers, an unmarried individual, had the following income items.

Salary	$	515,100
Interest income		21,500
Dividend eligible for 20% rate		37,000

Mr. Rogers had $34,600 itemized deductions and four dependent children (ages 5 through 15). Compute his income tax (before credits). Assume the taxable year is 2018. Use Individual Tax Rate Schedules and Standard Deduction Table. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)