(FYI: answer 282,000 is incorrect)

In 2022, Tom and Alejandro Jackson (married filing jointly) have $220,000 of taxable income before considering the following events: (Use the dividends and capital gains tax rates and tax rate schedules.) a. On May 12, 2022, they sold a painting (art) for $112,500 that was inherited from Grandma on July 23, 2020. The fair market value on the date of Grandma's death was $91,250, and Grandma's adjusted basis of the painting was $25,500. b. They applied a long-term capital loss carryover from 2021 of $10,250. c. They recognized a $12,125 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012). d. They recognized a $4,150 gain on the 12/12/2022 sale of IBM stock (acquired on 2/5/2022). e. They recognized a $17,600 gain on the 10/17/2022 sale of rental property (the only 1231 transaction), of which $8,400 is reportable as gain subject to the 25 percent maximum rate and the remaining $9,200 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2016). f. They recognized a $12,250 loss on the 12/20/2022 sale of bonds (acquired on 1/18/2022). g. They recognized a $7,125 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013 ). h. They recognized an $11,250 loss on the 6/13/2022 sale of QuikCo stock (acquired on 3/20/2015 ). i. They received $600 of qualified dividends on 7/15/2022. After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability