6. In 2020, Heather earned a salary of $100,000 and a long-term capital gain of $30,000. Hadley (her husband) had a $20,000 short term capital gain in 2020. Heather has two children (ages 3 and 5) who live with Heather and Hadley. Both children qualify for the child tax credit. Heather received a divorce from her former husband on January 2, 2020. She received alimony of $4,000 per month ($16,000) from her former husband until she married Hadley on May 1, 2020. Heather and Hadley report $30,000 in itemized deductions on their joint return for 2020. What is their tax liability before credits (withholding, child credit, etc.)? O $22,920 O $15,880 O $23,279 O $21,338