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Doug and his wife Elena work for different companies. In 2 0 2 3 , Doug earned $ 9 5 , 0 0 0 and

Doug and his wife Elena work for different companies. In 2023, Doug earned $95,000 and Elena earned $90,000. They contributed $12,500 to charity and they have no other itemized deductions. They have children, ages 9 and 5. They decide to file their taxes jointly. The standard deduction for a married filing joint couple for the year is $27,700. What is their joint tax liability before credits and payments?

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