$12.$Matt and Meg Comer are married and file a joint tax return. They do not have any children. Matt works as a history professor at a local university and earns a salary of $$68,200.$ Meg works part time at the same university. She earns $$44,800$ a year. The couple does not itemize deductions. Other than salary, the Comers' only other source of income is from the disposition of various capital assets $($mostly stocks$).($Use the tax rate schedules,Dividends and Capital Gains Tax Rates.$)$

a$.$ What is the Comers' tax liability for $2023$ if they report the following capital gains and losses for the year?

Short$-$term capital gains $ $9,900$

Short$-$term capital losses $(2,900)$

Long$-$term capital gains $15,200$

Long$-$term capital losses $(7,800)$

b$.$ What is the Comers' tax liability for $2023$ if they report the following capital gains and losses for the year?

Short$-$term capital gains $ $2,400$

Short$-$term capital losses $0$

Long$-$term capital gains $13,360$

Long$-$term capital losses $(10,100)$