Use the 2016 marginal tax rates to compute the income tax owed by the following person.
Unmarried head of household with two dependent children.
Gross income: $\$ 65,000$
Adjustments: none
Deductions: $\$ 4577$ state taxes $\$ 3000$ theft loss
Tax credit: $\$ 3000$
1. Click the icon to view the 2016 marginal tax rates.
The income tax owed is $\$$
(Type an integer or a decimal. Round to the nearest cent as needed.)

Step 1 ：First, we need to calculate the taxable income. The taxable income is the gross income minus adjustments and deductions. In this case, the gross income is \( \$65,000 \), there are no adjustments, and the deductions are \( \$4577 \) (state taxes) and \( \$3000 \) (theft loss). So, the taxable income is \( \$65,000 - \$4577 - \$3000 = \$56,423 \).

Step 2 ：Next, we need to apply the 2016 marginal tax rates to the taxable income. The 2016 marginal tax rates for an unmarried head of household are as follows: 10% on income up to \( \$13,250 \), 15% on income over \( \$13,250 \) but not over \( \$50,400 \), 25% on income over \( \$50,400 \) but not over \( \$130,150 \), 28% on income over \( \$130,150 \) but not over \( \$210,800 \), 33% on income over \( \$210,800 \) but not over \( \$413,350 \), 35% on income over \( \$413,350 \) but not over \( \$441,000 \), 39.6% on income over \( \$441,000 \).

Step 3 ：Since the taxable income is \( \$56,423 \), the tax owed is calculated as follows: 10% on the first \( \$13,250 \) = \( \$1,325 \), 15% on the next \( \$37,150 \) (\( \$50,400 - \$13,250 \)) = \( \$5,572.50 \), 25% on the remaining \( \$6,023 \) (\( \$56,423 - \$50,400 \)) = \( \$1,505.75 \).

Step 4 ：So, the total tax owed before the tax credit is \( \$1,325 + \$5,572.50 + \$1,505.75 = \$8,403.25 \).

Step 5 ：Finally, we subtract the tax credit of \( \$3000 \) from the total tax owed to get the final income tax owed. The final tax owed is \( \$8,403.25 - \$3000 = \$5,653.25 \).

Step 6 ：Final Answer: The income tax owed by the person is \(\boxed{5653.25}\) dollars.