Problem $4$: Calculate Tax Liability

Andrew Golden works as a personal secretary for Jackson Worldwide. During $2023$ he reports taxable income of $$400,000$ which can be attributed to the following sources:

$$300,000$ of wage income

$$75,000$ of self$-$employment income from his side$-$job as a boomer consultant.

$$25,000$ in qualified dividends.

Andrew is married to Lily for the entire year they maintained a household for his son Godfrey who worked as a Tik$-$Tok influencer and meets the requirements of a qualifying child. They have always chosen to file separate returns.

Required: What is Andrew's total income tax liability for $2023?$