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	$50,000	$41,000	> 1 year
M Stock	28,000	39,000	> 1 year
N Stock	30,000	22,000	< 1 year
O Stock	26,000	33,000	< 1 year
Antiques	7,000	4,000	> 1 year
Rental Home	300,000+	90,000	> 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 a taxable income of only $20,000 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2020 assuming they file a joint return? (Round all your immediate computations to the nearest whole dollar amount)