Calculate tax liability before tax credits for Winsome and Winchester Washington based on the following information:

The Washington’s file Married joint:

Salary $80,000 

Qualified Sole proprietorship income $30,000 

Long-term capital gain $40,000 

Contribution to individual retirement account $1,000 

Real estate taxes paid $20,000 

Medical expenses $25,000 

Mortgage interest $30,000. 

The $900,000, mortgage was signed in 2020 

A charitable contribution to the American Kidney Association.