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

$\backslash$table$[[$Capital Asset,Market Value,Tax Basis,Holding Period$],[$L stock,$$52,200,$$$42,100,>1$ year$],[$M stock,$30,200,41,200,>1$ year$],[$N stock,$32,200,23,100,<mn\; id="EditorElement\_138845">1</mn>$ year$],[$O stock,$28,200,35,200,<mn\; id="EditorElement\_138803">1</mn>$ year$],[$Antiques$,9,200,5,100,>1$ year$],[$Rental home,$302,200**,91,100,>1$ year$]]$

$$30,000$ of the gain is $25$ percent gain $($from accumulated depreciation on the property$).$

Ignore the Net Investment Income Tax.

b$.$ Given that Ron and Anne have taxable income of $$402,200($all ordinary$)$ before considering the tax effect of their asset sales, what is their gross tax liability for $2023$ assuming they file a joint return?

Answer is complete but not entirely correct.

Gross tax liability

$$,33,588$