I need help on these two questions. I am confused

Questions and Problems 4-49 the 7. In November 2020, Ben and Betty (married, filing jointly) have a long-term capital gain of $54,000 on the sale of stock. They have no other capital gains and losses for year. Their ordinary income for the year after the standard deduction is $72,500, making their total taxable income for the year $126,500 ($72,500 + $54,000). In 2020, married taxpayers pay 0 percent on long-term gains up to $80,000. What will be their 2020 total tax liability assuming a tax of $8,308 on the $72,500 of ordinary income? a. $8,322 b. $15,283 c. $15,478 d. $16,408 8. Harold, a single taxpayer, has $30,000 of ordinary income after the standard deduc- tion, and $10,000 in long-term capital gains, for total taxable income of $40,000. For 2020, single taxpayers pay O percent on long-term gains up to $40,000. Assuming a tax of $3,406 on the $30,000 of ordinary income, what is Harold's tax? a. $3,406 ordinary income o% b. $3,503 c. $3,623 d. $4,094 e. $4,906 Q In 2020 Tim of $30 000 In addition he has