Mr. Coleman, an unmarried individual, had the following income items.

Interest income .................................................................  $14,200
Ordinary loss from an S corporation ..............................    (8,400)
Ordinary income from a partnership ............................. 159,000

He had $27,300 itemized deductions and no dependents. Mr. Coleman's pass through income is qualified business income under Section 199A. Compute Mr. Coleman's income tax.