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 $ 52,400 $ 42,200 > 1 year M stock 30,400 40,200 > 1 year N stock 32,400 23,200 < 1 year O stock 28,400 34,200 < 1 year Antiques 9,400 5,200 > 1 year Rental home 302,400* 91,200 > 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 $402,400 (all ordinary) before considering the tax effect of their asset sales, what is their gross tax liability for 2022 assuming they file a joint return?