In $2023,$ Tom and Alejandro Jackson $($married filing jointly$)$ have $$200,000$ of taxable income before considering the following events:

$($Use the dividends and capital gains tax rates and tax rate schedules.$)$

a$.$ On May $12,2023,$ they sold a painting $($art$)$ for $$110,000$ that was inherited from Grandma on July $23,2021.$ The fair market value on

the date of Grandma's death was $$90,000,$ and Grandma's adjusted basis of the painting was $$25,000.$

b$.$ They applied a long$-$term capital loss carryover from $2022$ of $$10,000.$

c$.$ They recognized a $$12,000$ loss on the $\frac{11}{1}\frac{?}{2023}$ sale of bonds $($acquired on $5/12/2013).$

d$.$ They recognized a $$4,000$ gain on the $\frac{12}{12}\frac{?}{2023}$ sale of IBM stock $($NYSE: IBM$)($acquired on $2/5/2023).$

e$.$ They recognized a $$17,000$ gain on the $\frac{10}{17}\frac{?}{2023}$ sale of rental property $($the only $$1231$ transaction$),$ of which $$8,000$ is reportable

as gain subject to the $25$ percent maximum rate and the remaining $$9,000$ is subject to the $0,15,$ or $20$ percent maximum rates $($the

property was acquired on $8/2/2017).$

f$.$ They recognized a $$12,000$ loss on the $\frac{12}{20}\frac{?}{2023}$ sale of bonds $($acquired on $\frac{1}{18}\frac{?}{2023}).$

g$.$ They recognized a $$7,000$ gain on the $\frac{6}{27}\frac{?}{2023}$ sale of $BH$ stock $($acquired on $\frac{7}{30}\frac{?}{2014}).$

h$.$ They recognized an $$11,000$ loss on the $6/13/2023$ sale of QuikCo stock $($acquired on $3/20/2016).$

i$.$ They received $$500$ of qualified dividends on $\frac{7}{15}\frac{?}{2023}.$

Complete the required capital gains netting procedures and calculate the Jacksons' $2023$ tax liability.