In 2022. Tom and Alejandro Jacknon (married filing jointly) have $248,000 of taxable income before considering the following evente: (Use the dividends and capital gains tax rates and tax rate schedules.) a. On May 12, 2022, they sold a painting (ar) for $116,000 that was inherited from Grandma on July 23, 2020. The falt market value on the date of Grandma's death was \$93,000, and Grandma's adjusted basis of the painting was $26,200. b. They applied a long-term capital loss carryover from 2021 of $10,600. c. They recognized a $12,300 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012 ). d. They recognized a $4,360 gain on the 12/12/2022 sale of IBM stock (acquired on 2/5/2022). e. They recognized a $18,440 gain on the 10/17/2022 sale of rental property (the only $1231 transaction), of which $8,960 is tepontable as gain subject to the 25 percent maximum rate and the remaining $9,480 is subject to the 0/15/20 percent maximum rates the property was acquired on 8/2/2016 ). f. They recognized a $12,600 loss on the 12/20/2022 sale of bonds (acquired on 1/18/2022 ). 9. They recognized a $7,300 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013 ) h. They recognized an $11,600 loss on the 6/13/2022 sale of QuikCo stock (acquired on 3/20/2015). i. They received $740 of qualified dividends on 7/15/2022. After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability