Ali and Alex Arnaud are married with no dependent children. Ali worked for Smart Tech Corporation January through March and for Computer Associates the remainder of the year. Alex completed a degree in November and immediately began as an associate with Smith and Weber. They report the following information for $2023.$ Use Individual Tax Rate Schedules and Standard Deduction Table.

Ali$$s salary from Smart Tech $ $32,000$

Ali$$s salary from Computer Associates $142,000$

Alex's salary from Smith and Weber $15,550$

Interest from savings account $700$

Itemized deductions $9,000$

Dividends eligible for $15\%$ rate $2,200$

Required:

Compute net tax liability $($after credits$).$

AGI is $$192,450$

Taxable Income is $$164,750$

Answer is not $$26,354$ or $$26,706$