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Mr. Simpsons self-employment tax was $12,903. The couple has $26,050 itemized deductions. Mrs. Simpson's Schedule C net business profit is qualified business income under Section

Mr. Simpsons self-employment tax was $12,903. The couple has $26,050 itemized deductions. Mrs. Simpson's Schedule C net business profit is qualified business income under Section 199A. Compute the couple's income tax on a joint return. Assume the taxable year is 2021.

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