Derek and Allison, ages 38, and 37, had the following income items in 2022: Salaries and wages $ 122,500 Interest income 6,300 Dividends eligible for 15% rate 4,000 Capital gain eligible for 15% rate 1,900 The couple have no dependents and claim the standard deduction. Compute their income tax liability on a joint return. Derek and Allison, ages 38, and 37, had the following income items in 2022: Salaries and wages $ 122,500