Reba divorced her husband several years back. In the current year (2023), she received $87,000 in salary, $25,000 in child support from her ex-husband, and $4,500 in interest income. Her three children, Cheyenne, Jake, and Kyra, lived with her this year but only Jake and Kyra qualify as her dependents and count as qualifying persons for determining filing status. In addition, she has $6,000 in total itemized deductions available for the year. Assume she is not subject to AMT, is not self-employed, does not qualify for any tax credits, and has not made any prepayments of tax for the year.

Fill in the blank: Regardless of you answer in a., assume that Reba used Single as her filing status in 2023. Using the information above, the appropriate Federal Tax Schedule and other values from Appendix C, and the individual tax formula, Reba's 2023 tax due at the end of the year is $