In 2020, Scarlett earned a salary of $100,000 and a long-term capital gain of $30,000. Harry (her husband) had a $20,000 short term capital gain in 2020. Heather has two children (ages 3 and 5) who live with Scarlett and Harry. Both children qualify for the child tax credit. Scarlett received a divorce from her former husband on January 2, 2020. She received alimony of $4,000 per month ($16,000) from her former husband until she married Hadley on May 1, 2020.Scarlett and Harry report $30,000 in itemized deductions on their joint return for 2020. What is their tax liability before credits (withholding, child credit, etc.)?