Henry and Janice are married and file jointly. They have an AGI (and modified AGI) of $290,000, which includes $90,000 of salary, $170,000 of active business income, $10,000 of interest income, $15,000 of qualified dividends, and $5,000 of long-term capital gains. They have taxable income of $250,000. What is Henry and Janice's income tax liability this year, rounded to the nearest whole dollar amount? (Points : 5) $0 $1,140 $51,451 $54,451 $55,591 $58,029 $59,169 $61,029