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:
$\begin{array}{lr}\text { Salary } & \$ 36,000 \\\text { Interest income } & 3,100 \\\text { Less: State tax withheld } & (400) \\\text { Equals: Gross income } & \$ 38,700 \\\text { Less: Deductions for adjusted gross income } & \\\text { Standard deduction } & (5,950)\\\text { Equals: Taxable income}& \$ 32,750\\\\\text {Income tax liability } (\$ 33,000 \times 25 \%)&\$ 8,225 \\\text {Less: Federal withholding}&\underline { (7,800) } \\\text {Equals: Tax due}&\$ 425\end{array}$
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.