what is the taxable income and Income tax liability?

Santini's new contract for 2023 indicates the following compensation and benefits: Santini is 54 years old at the end of 2023 . He is single and has no dependents. Assume that the employer matches $1 for $1 for the first $6,000 that the employee contributes to his 401(k) during the year. The restricted stock grant is 500 shares granted when the market price was $5 per share. Assume that the stock vests on December 31,2023 , and that the market price on that date is $30.00 per share. Also assume that Santini is willing to make any elections to reduce equity-based compensation taxes. The Hawail trip was given to him as the outstanding salesperson for 2022 . The group-term life policy gives him $150,000 of coverage. Assume that Santini does not itemize deductions for the year. Determine Santini's taxable income and income tax liability for 2023. Use Tax rate schedules and Exhibit12-8. Note: Round your answers to the nearest whole dollar amount