During the current year, Ron and Anne sold the following assets: $($Use the

dividends and capital gains tax rates and tax rate schedules.$)$

$**$$$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 $$18,200($all ordinary$)$ before considering the tax effect of their asset

sales, what is their gross tax liability for $2024$ assuming they file a joint return?