During the current year, Ron and Anne sold the following assets: (Use the dividends and capital gains tax rates and tax rate schedules.)

Capital Asset	Market Value		Tax Basis		Holding Period
L stock	$	52,400	$	42,200	> 1 year
M stock		30,400		40,200	> 1 year
N stock		32,400		23,200	< 1 year
O stock		28,400		34,200	< 1 year
Antiques		9,400		5,200	> 1 year
Rental home		302,400*		91,200	> 1 year

*$30,000 of the gain is 25 percent gain (from accumulated depreciation on the property). Ignore the Net Investment Income Tax.

a. Given that Ron and Anne have taxable income of only $22,400 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2018 assuming they file a joint return? (Round all your intermediate computations to the nearest whole dollar amount.)

b. Given that Ron and Anne have taxable income of $402,400 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2018 assuming they file a joint return? (Round all your intermediate computations to the nearest whole dollar amount.)