Andi, age-79, is single, and has taxable income, properly calculated, of $226,000. During the year, Andi completed transactions, including:

Qualified dividends.............................................................................................................555

Loss on sale of Tandem Diabetic stock (held from

11/10/2017 to 10/31/2019, Cost = $7,400)..................................................................-3,100

SALE OF RENTAL RESIDENCE

Sales price (November 27, 2019)

   Building....................................................................................................................$48,000

   Land...........................................................................................................................72,000

Cost (October 18, 2010)

Land.............................................................................................................................38,000

Building.......................................................................................................................30,000

Depreciation allowed...................................................................................................8,998

SALE OF APPLIANCES WITH RESIDENCE

Sales price..................................................................................................................$ 5,500

Cost (October 18, 2014).................................................................................................9,000

Depreciation allowed......................................................................................................6,880

Calculate Andi’s federal income tax for 2019. Use 2019 Individual Tax Rates. Use 2019 Standard deduction amount of $13,850 (Single Over 65 Individuals).