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	$ 51,600	$ 41,800	> 1 year
M stock	29,600	40,600	> 1 year
N stock	31,600	22,800	< 1 year
O stock	27,600	34,600	< 1 year
Antiques	8,600	4,800	> 1 year
Rental home	301,600*	90,800	> 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 $19,200 (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?