Bonnie, age 39, and Steve, age 50, are married with two dependent children. They file a joint return for 2022. Their income from salaries totals $165,000; they receive $1,000 in taxable interest and $2,000 in royalties. Their deductions for adjusted gross income amount to $3,100; they have itemized deductions totaling $41,000. Calculate the following amount: Their regular income tax liability from the tax rate schedules