During $2023$ Mr$.$ Snd Mrs Howell had:

Net long term capital gain $-$$$64,900$

Net short term capitsl loss $-$$$(11,200)$

They earn $$3,750$ in municipal bond interest, $$3,750$ in intetest from vorporate bonds, and $$5,500$ in qualified divident. They have $$167,500$ of wage income during the year.

Please calculate the Howell's tax liability for the year assuming they file a jont return, they have no dependents, they don't make any special tax elections, and their itemized deductions total $$30,000.$