Daniel is a calendar-year taxpayer whose wife died in August of 2009. His eight year old son lives with him. During 2009, Daniel had salary income of $67,000, $1600 of qualified dividend income, and received $50,000 from the life insurance policy on his wife. His employer does not offer a retirement plan so he made a $3,000 contribution to his traditional IRA. He paid $9,800 for a hospital bill and $3,000 for a doctor bill for his deceased wife. He also paid $14,000 in mortgage interest, $1,800 in property taxes, $300 of credit card interest, and $1400 in job hunting expenses when he tried to change jobs in March. Determine Daniel's income tax liability for 2009 before any allowable credits.