1. Find the tax liabilities based on the taxable income of the following people:

A married couple filing jointly has a gross income $74,175, less adjustments of 4,000, figure the tax liability

I am very confused of how to calculate this. According to the tax year of 2023, a married couple jointly filing with a gross of income of $74.175 would be in the income bracket of $22,001-$89,450 and the tax due is: $22,000 + 12% of the amount over $22,000. I understand that much, but I must be setting up this equation wrong because I keep coming up with answers that don't make sense. Please help!