The Tax Formula for Individuals, Filing Status and Tax Computation, The Standard Deduction $($LO $1\mathrm{.}3,1\mathrm{.}5,1\mathrm{.}7)$

Diego, age $28,$ married Dolores, age $27,$ in $2023.$ Their salaries for the year amounted to $$66,900$ and they had dividend income

of $$1,780.$ Diego and Dolores' deductions for adjusted gross income amounted to $$4,235,$ their itemized deductions were $$20,925,$and they have no dependents

d$.$ What is their tax liability for $2023?$