Sameh, a U.S. citizen and an engineer living outside the country while working for GE International, Inc., files his U.S. income tax return as Unmarried. This last year, his salary was $123,000 and his retirement investment portfolio provided net supplemental dividends of $12,000.

NOTE: This is a multi-part question. Once an answer is submitted, you will be unable to return to this part.

Use the following table to determine his federal taxes, assuming no state or other income taxes. Only a $12,000 standard deduction can be taken in filing his U.S. tax return.

The federal tax is $