Rosemary Is Single and Works for Big B Corporation Explain the Errors That Rosemary 'S Brother Has Made in Income

Rosemary is single and works for Big B Corporation.Her only income consists of her Big B salary and interest on a savings account.During the year,she has $400 withheld from her salary for state income taxes and $7,800 for federal income taxes.Her brother provides her with the following calculation of her taxable income and income tax liability:
$\begin{array}{lr}\text { Salary } & \$ 36,000 \\\text { Interest income } & 3,100 \\\text { Less: State tax withheld } & (400) \\\text { Equals: Gross income } & \$ 38,700\\ \text {Less: Deductions for adjusted gross income }\\ \text { Standard deduction}&(5,950)\\ \text { Equals: Taxable income}&\$32,750\\\\ \text { Income tax liability \( (\$ 33,000 \times 25 \%) \)}&\$8,225\\ \text {Less: Federal withholding }&(7,800)\\ \text { Equals: Tax due}&\$425\\\end{array}$
Explain the errors that Rosemary 's brother has made in calculating her taxable income and/or her income tax liability.A recalculation is not necessary,but you must adequately explain the errors that were made.