Dillion whose taxable income is less than $400,000 has a tax rate of 33% on his ordinary

Question:

Dillion whose taxable income is less than $400,000 has a tax rate of 33% on his ordinary income and $40,000 of net nonrecaptured Sec. 1231 losses at the start of the year. During the year, he recognizes a Sec. 1231 gain of $53,000 from the sale of land. As a result of the sale, how much does Dillion's tax liability increase?