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	$	54,600	$	43,300	> 1 year
M stock		32,600		41,300	> 1 year
N stock		34,600		24,300	< 1 year
O stock		30,600		35,300	< 1 year
Antiques		11,600		6,300	> 1 year
Rental home		304,600*		92,300	> 1 year

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

Ignore the Net Investment Income Tax.

Given that Ron and Anne have taxable income of $404,600 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2018 assuming they file a joint return(MFJ)?