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

Capital Asset	Market Value		Tax Basis		Holding Period
L stock	$	53,000	$	42,500	> 1 year
M stock		31,000		40,500	> 1 year
N stock		33,000		23,500	< 1 year
O stock		29,000		34,500	< 1 year
Antiques		10,000		5,500	> 1 year
Rental home		303,000*		91,500	> 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 $23,000 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2019 assuming they file a joint return?

b. Given that Ron and Anne have taxable income of $403,000 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2019 assuming they file a joint return?