Show me the steps to solve Gianni, a master pastry chef in New York City, works for Tasty Pastries in Chelsea. Last year, Gianni brought in $$71,000$ in W$-2$ wages and sold his Corvette, garnering a long$-$term capital gain of $$9,000.$ Gianni is single, supports $100\%$ of the costs of maintaining his household and the support costs of his two children: Luigi $(10)$ and Mary $(15).$ Luigi and Mary are both in grade school, were born in the United States, and live with Gianni in the Upper West Side of Manhattan. Calculate Gianni's total tax due and explain your calculations. Assume Gianni has no Section $62$ deductions, takes the standard deduction, is not eligible for any tax credits, and does not have any pre$-$payments to apply towards his total tax due.