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

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 $7,800 for federal income taxes. Her brother provides her with the following calculation of her taxable income and income tax liability:
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$\begin{array}{lr}\text { Sal ary } & \$ 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}&(24,000)\\\text { Equals: Taxable income}&\$14,700\\\\\text { Income tax liability }(\$ 14,700 \times 12 \%) & \$ 8,125 \\\text { Less: Federal withhol ding } & (7,800) \\\text { Equals: Tax due } & \$ 325 \\\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.