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.

a. Given that Ron and Anne have taxable income of only $24,600 (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? (Round all your intermediate computations to the nearest whole dollar amount.)