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 $ $54,200$ $ $43,100>1$ year

M stock $32,20043,200>1$ year

N stock $34,20024,100<1$ year

O stock $30,20037,200<1$ year

Antiques $11,2006,100>1$ year

Rental home $304,200*92,100>1$ 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 $$17,900($all ordinary$)$ before considering the tax effect of their asset sales, what is their gross tax liability for $2023$ assuming they file a joint return?