In 2021, Tom and Amanda Jackson (married filing jointly) have $228,000 of taxable income before considering the following events: (Use the dividends and capital gains tax rates and tax rate schedules.)

a. On May 12, 2021, they sold a painting (art) for $113,500 that was inherited from Grandma on July 23, 2019. The fair market value on the date of Grandma's death was $91,750 and Grandma's adjusted basis of the painting was $25,700.

b.They applied a long-term capital loss carryover from 2020 of $10,350.

c.They recognized a $12,175 loss on the 11/1/2021 sale of bonds (acquired on 5/12/2011).

d.They recognized a $4,210 gain on the 12/12/2021 sale of IBM stock (acquired on 2/5/2021).

e.They recognized a $17,840 gain on the 10/17/2021 sale of rental property (the only 1231 transaction), of which $8,560 is reportable as gain subject to the 25 percent maximum rate and the remaining $9,280 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2015).

f. They recognized a $12,350 loss on the 12/20/2021 sale of bonds (acquired on 1/18/2021).

g. They recognized a $7,175 gain on the 6/27/2021 sale of BH stock (acquired on 7/30/2012).

h. They recognized an $11,350 loss on the 6/13/2021 sale of QuikCo stock (acquired on 3/20/2014).

i. They received $640 of qualified dividends on 7/15/2021.

After completing the required capital gains netting procedures, what will be the Jacksons' 2021 tax liability?