Sheila and Jim Smith reported the following income tax items in 2018:

Salaries and wages $93,000 Interest on bonds* $800 Dividends (jointly owned stocks) $900 Capital gains on securities $1,500 (all held for less than 12 months) Deductible IRA contribution $2,000 Itemized deductions $13,000

Salaries and wages	$93,000
Interest on bonds*	$800
Dividends (jointly owned stocks)	$900
Capital gains on securities	$1,500
(all held for more than 18 months)
Deductible IRA contribution	$2,000
Itemized deductions	$13,000
*$400 of this total was received from tax-free municipal bonds.

If Sheila and Jim have three children who qualify for the child tax credit and file a joint return for 2018 (with taxes due by April 15, 2019), calculate their income tax due.

Taxable Income
Tax Rates	Joint Returns
10%	$0 to $19,050
12%	$17,401 to $77,400
22%	$70,701 to $165,000
24%	$142,701 to $315,000
32%	$217,451 to $400,000
35%	$400,001 to $600,000
37%	$600,001 or more

The taxable income for Sheila and Jim Smith is $ enter your response here.(Round to the nearest dollar.)