Problem 1-6 The Tax Formula for Individuals, Filing Status and Tax Computation (LO 1.3, 1.5, 1.7)

Ulysses and Penelope are married and file separate returns for 2019. Penelope itemizes her deductions on her return. Ulysses' adjusted gross income was $17,400, his itemized deductions were $2,250 and he is entitled to one exemption. Neither have any dependents.

Table for the standard deduction

Filing Status	Standard Deduction
Single	$ 12,200
Married, filing jointly	24,400
Married, filing separately	12,200
Head of household	18,350
Qualifying widow(er)	24,400

Click here to access the tax tables.

Calculate Ulysses' income tax liability assuming the couple does not live in a community property state.