Henry and Jane, MFJ (taxable income is $305,000 before considering any of the items below), sold the following assets during the year:

Asset	Sale Price	Tax Basis	Gain or Loss	Holding Period
ABC Stock	$ 51,000	$ 25,500	$ 25,500	More than One Year
XYZ Stock	$ 13,000	$ 9,750	$ 3,250	Less than One Year
Stamp Collection	$ 11,000	$ 5,500	$ 5,500	More than One Year
RST Stock	$ 14,000	$ 20,000	$ (6,000)	Less than One Year
Rental Home	$ 101,000	$ 50,500*	$ 50,500	More than One Year

*$25,250 of the gain is a 25 percent gain. The remaining gain is 0% or 15% or 20%.

Henry also has $5,000 of dividends which are not included in the $305,000. What is Henrys total tax liability?