i need an explanation please

TAXPAYERS WITH LARGE LONG-TERM CAPITAL GAIN AND/OR DIVIDEND INCOME WHO FALL INTO THE 37% BRACKET IN 2019 A married couple filing a joint federal income tax return in 2019 has $650,000 of total taxable income in 2019 which includes $50,000 of ordinary income but $600,000 of long-term capital gain and qualified dividend income from a vast array of investments. Their 2019 federal income tax liability is: 1. Tax on $50,000 ordinary income at MF) rates ...............$5,612 2. Tax on $28,750 of LTCG/dividends at 0%... ...... 0 3. Tax on $410,100 of LTCG/dividends at 15%............... $61,515 4. Tax on $ 161,150 of LTCG/dividends at 20%......... .....$32,230 Total Tax 2019 $99,357