please explain how my question 12a is wrong...what am i missing there?

please show work!

John and Martha Holloway are married filing jointly. They are 35 and 31 years old, respectively. Their address is 10010 Dove Street, Atlanta, GA 30294. Additional information about Mr. and Mrs. Holloway is as follows: Social security numbers: John: 412-34-5670 Date of birth: 3/4/1984 W-2 for John shows these amounts: Wages (box 1) = $22,000.00 Federal W/H (box 2) = $ 1,500.00 Social security wages (box 3) = $22,000.00 Social security W/H (box 4) = $ 1,364.00 Medicare wages (box 5) = $22,000.00 Medicare W/H (box 6) = $ 319.00 Martha: 412-34-5671 Date of birth: 8/20/1988 W-2 for Martha shows these amounts: Wages (box 1) = $35,500.00 Federal W/H (box 2) = $ 3,100.00 Social security wages (box 3) = $35,500.00 Social security W/H (box 4) = $ 2,201.00 Medicare wages (box 5) = $35,500.00 Medicare W/H (box 6) = $ 514.75 Form 1099-DIV for Martha shows this amount: Box 1a and box 1b = $345.00 from MAR Brokerage. Form 1099-INT for Martha shows these amounts: Box 1 = $450.00 from ABC Bank. Box 4 = $35.00. John is a maintenance worker, and Martha is a Human Resources Manager. Required: Prepare the tax return for Mr. and Mrs. Holloway. They want to contribute to the presidential election campaign. (List the names of the taxpayers in the order in which they appear in the problem. Input all the values as positive numbers.) 1040 PG 1 1040 PG 2 Page 1 of Form 1040. Use provided information and follow instructions on form. Form 1040 - U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only - Do not write in this space. Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) Check only If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child's name if the qualifying person is one box a child but not your dependent. Your first name and middle initial Last name Your social security number (Enter as XXX-XX-XXXX) John Holloway 412-34-5670 If joint return, spouse's first name and middle initial Your social security number Last name (Enter as xxx-XX-XXXX) Martha Holloway 412-34-5671 Home address (number and street). If you have a P.O. box, see instructions. Apt. no Presidential Election Campaign 10010 Dove Street Check here if you, or your spouse if filing jointly want $3 to go to this fund. Checking a box below will City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). not change your tax or refund. Atlanta, GA 30294 You Spouse Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Someone Standard Your spouse as a dependent can claim You as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were bom before January 2, 1955 Are blind Spouse: Was born before January 2, 1955 Is blind Dependents (see instructions): (2) Social security number (3) Relationship to you (4) Vif qualifies for (see instructions): (1) First name Last name Credit for other (Enter as xxx-xx-xxxx) Child tax credit dependents OOOO OOOO 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 57,500 450 2a Tax-exempt interest 2a 25 b Taxable interest. Attach Sch. B if required b Ordinary dividends. Attach Sch. B if required 3a Qualified dividends 3a 345 3b 345 4a IRA distributions 4a b Taxable amount 45 c Pensions and annuities 4C d Taxable amount 4d 5a Social security benefits 5a b Taxable amount 5b 6 Capital gain or loss). Attach Schedule D if required. If not required, check here 6 7a Other income from Schedule 1. line 9 7a Standard Deduction for- . Single or Married filing separately. $12,200 Married filing jointly or Qualifying widow(er) $24,400 Head of household $18,350 . If you checked any box under Standard Deduction see instructions b Add lines 1, 2, 3, 4, 4, 5, 6, and 7a. This is your total income 7b 58.295 8 a Adjustments to income from Schedule 1, line 22 8a b Subtract line 8a from line 7b. This is your adjusted gross income 8b 58 295 9 Standard deduction or itemized deductions (from Schedule A) 9 24,400 10 Qualified business income deduction Attach Form 8995 or Form 8995-A 10 11a Add lines 9 and 10 11a 24,400 33,895 11b b Taxable income. Subtract line 11a from line 8b For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No 11320B Form 1040 (2019) 1040 PG 1 1040 PG 2 Page 2 of Form 1040. Some information does not carry over from Page 1. Form 1040 (2019) Holloway Page 2 412-34-5670 3,677 X (3) 12a 12b 3,677 13a 0 13b 0 John Holloway Martha 12a Tax (see inst.) Check if any from Form(s): D (1) 8814 D (2) 4972 b Add Schedule 2, line 3, and line 12a and enter the total 13a Child tax credit or credit for other dependents b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 12b. If zero or less enter-O- 15 Other taxes, including self-employment tax, from Schedule 2. line 10 16 Add lines 14 and 15. This is your total tax 17 Federal income tax withheld from Forms W-2 and 1099 18 Other payments and refundable credits: 14 3,679 X 15 16 3,679 17 4.635 18a . If you have a qualifying child attach Sch. EIC If you have nontaxable combat pay, see instructions 18b a Eamed income credit (EIC) b Additional child tax credit. Attach Schedule 8812 c American opportunity credit from Form 8863, line 8 d Schedule 3, line 14 18C 18d 18e 0 19 4,635 20 Refund 21a Direct deposit? See instructions e Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 21a Amount of line 20 you want refunded to you. If Form 8888 is attached, check here Routing number c Type Checking Savings Account number 22 Amount of line 20 you want applied to your 2020 estimated 22 tax 23 Amount you owe. Subtract line 19 from line 16. For details on how to pay, see instructions 24 Estimated tax penalty (see instructions) 24 Do you want to allow another person (other than your paid preparer) to discuss this return with the IRS? See instructions 23 Amount You Owe Yes. Complete below Third Party Designee No (Other than paid preparer) Designee's name Phone no. Personal identification number (PIN) Sign Here Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Joint return? See instructions. Keep a copy for your records. If the IRS sent you an identity Protection PIN, enter it here (see inst.) if the IRS sent your spouse an Identity Protection PIN, enter it here (see inst.) Spouse's signature. If a joint return, both must sign. Date Spouse's occupation Phone no Email address Preparer's name Preparer's signature Date PTIN Paid Preparer Use Only Check if 3rd Party Designee Self-employed Firm's name Phone no Firm's address Firm's EIN Form 1040 (2019)