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 is 5,000