Mr. and Mrs. Wilson are married with one dependent child. They report the following information for 2018.

Schedule C net profit ..............................................................  $66,650
Interest income from certificate of deposit (CD) ................       2,100
Self-employment tax on Schedule C net profit ...................      9,418
Dividend eligible for 15% rate ...............................................    12,000
Mrs. Wilson's salary from Brants Company ........................    75,000
Dependent care credit.................................................................    500

Itemized deductions ...............................................................    27,000

Compute AGI, taxable income, and total tax liability (including self-employment tax). Assume that Schedule C net profit is qualified business income under Section 199A.