H & W were married and filed jointly. They had one child age 4. During the current year, W had a salary of $77,000 and made interest income of $100. W made (paid) a contribution to a regular IRA of $2,000. H stayed home and took care of the house and child. Expenses included home mortgage interest paid of $8,000 and property taxes on the home of $2,000. Calculate their income tax liability.