Mr. and Mrs. Simpson have the following income items.

Mr. Simpson's Schedule C net profit ....................................  $91,320
Mrs. Simpson's Schedule C net loss .....................................     (7,480)
Mrs. Simpson's taxable pension ...........................................    12,300

Mr. Simpson's self-employment tax was $12,903. The couple had $26,050 itemized deductions. Mrs. Simpson's Schedule C net business profit is qualified business income under Section 199A. Compute the couple's income tax on a joint return.