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 $28,00039,000>1$ year

N stock $30,00022,000<1$ year

O stock $26,00033,000<1$ year

Antiques $7,0004,000>1$ 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.

b$.$ Given that Ron and Anne have taxable income of $$400,000($all ordinary$)$ before considering the tax effect of their asset sales, what is their gross tax liability for $2023$ assuming they file a joint return?