A taxpayer filing as married filing separately has no other deductions or credits aside from the standard deduction. Their financial information for the tax year 2023 is shown. W-2 income: $30,000 Taxable interest (1099-INT): $150 Federal income tax withheld: $2,000 Standard deduction for 2023: $12,950 What amount should the taxpayer enter on line 15 (taxable income) on the 1040 form?