Mr. Rogers, an unmarried individual, had the following income items: Salary Interest Income Dividend eligible for 20% rate $ 513,600 20,600 34,000 Mr. Rogers had $34.300 itemized deductions and four dependent children ages 5 through 15). Required: Compute his income tax (before credits). Assume the taxable year is 2020. Use Individual Tax Rate Schedules and Standard Deduction Table (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Amount AGI Taxable income Income tax Married filing jointly and surviving spouses Married filing separately Head of household Single $24.800 12,400 18,650 12,400 Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse If taxable income is: The tax is: Not over $19,750 10% of taxable income Over $19,750 but not over $80,250 $1.975 + 12% of excess over $19.750 Over $80,250 but not over $171,050 $9.235 + 22% of excess over $80,250 Over $171.050 but not over $326,600 $29,211 + 24% of excess over $171,050 Over $326,600 but not over $414,700 $66,543 + 32% of excess over $326,600 Over $414.700 but not over $622,050 $94,735 + 35% of excess over $414,700 Over $622,050 $167,307.50 + 37% of excess over $622,050 Married Filing Separately If taxable income is: The tax is: Not over $9,875 10% of taxable income Over $9,875 but not over $40,125 $987.50 + 12% of excess over $9,875 Over $40,125 but not over $85,525 $4.617.50 + 22% of excess over $40,125 Over $85,525 but not over $ 163,300 $14.605.50 + 24% of excess over $85,525 Over $ 163,300 but not over $207,350 $33,271.50 + 32% of excess over $163,300 Over $207,350 but not over $311,025 $47,367,50 + 35% of excess over $207 350 Over $311,025 $83,653.75 + 37% of excess over $311,025 Heads of Household If taxable income is: The tax is: Not over $14.100 10% of taxable income Over $14,100 but not over $53,700 $1,410 + 12% of excess over $14,100 Over $53,700 but not over $85,500 $6.162 + 22% of excess over $53.700 Over $85,500 but not over $163,300 $13,158 + 24% of excess over $85,500 Over $163,300 but not over $207,350 $31,830 + 32% of excess over $ 163,300 Over $207,350 but not over $518,400 $45.926 + 35% of excess over $207 350 Over $518,400 $154,793.50 + 37% of excess over $518,400 Single if taxable income is: The tax is: Not over $9.875 10% of toxable income Over $9,875 but not over $40,125 $987.50 + 12% of excess over $9,875 Over $40,125 but not over $85,525 $4,617.50 + 22% of excess over $40,125 Over $85,525 but not over $ 163,300 $14,605.50 +24% of excess over $85.525 Over $163,300 but not over $207 350 $33,271.50 + 32% of excess over $ 163,300 Over $207,350 but not over $518,400 $47.367.50 + 35% of excess over $207,350 Over $518,400 $156.235 +376 of excess over 518,400