Susan and Charlie are married and both aged 32. They have no dependents and did not provide any information related to any itemized deduction amounts. During 2020, Susan earned a salary of $78,000. Prior to being laid off on July 1, 2020, Charlie received a salary of $45,000. In connection with the layoff, he received a severance payment of $20,000. Charlie also applied for unemployment compensation and received $2,500 per month for the last four months of 2020. In August 2020, Charlie decided to go back and finish his undergraduate degree since he had a lot more free time. The college awarded him a scholarship of $4,000 of which $3,500 was for tuition and $500 for fees, books and supplies. What is Susan and Charlie's federal income tax liability for 2020