During the current year, Han and Leia sold the following assets:

Asset	Market Value	Tax Basis	Gain/loss	Holding Period
Chewbacca stock	52,000	38,000	14,000	> 1 year
C-3PO stock	21,000	39,000	(18,000)	> 1 year
Qui-gon stock	42,000	32,000	10,000	< 1 year
Death Star stock	16,000	39,000	(23,000)	< 1 year
Antique light saber collection	15,000	33,000	(18,000)	> 1 year
Apartment complex*	328,000	148,000	180,000	> 1 year

*$100,000 of the gain is 25 percent gain (Section 1250 recapture).

Han and Leia have other income of $135,000 in wages and $5,600 of qualifying dividends before considering the tax effect of their asset sales.

What is their tax liability for 2020 assuming they file a joint return?