In 2022 , Tom and Alejandro Jackson (married filing jointly) have $208,000 of taxable income before considering the following events: (Use the dividends and capital gains tax rates and tax rate schedules.) a. On May 12, 2022, they sold a painting (art) for $111,000 that was inherited from Grandma on July 23 , 2020 . The fair market value on the date of Grandma's death was $90,500, and Grandma's adjusted basis of the painting was $25,200. b. They applied a long-term capital loss carryover from 2021 of $10,100. c. They recognized a $12,050 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012). d. They recognized a $4,060 gain on the 12/12/2022 sale of IBM stock (acquired on 2/5/2022 ). e. They recognized a $17,240 gain on the 10/17/2022 sale of rental property (the only $1231 transaction), of which $8,160 is reportable as gain subject to the 25 percent maximum rate and the remaining $9,080 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2016). f. They recognized a $12,100 loss on the 12/20/2022 sale of bonds (acquired on 1/18/2022). g. They recognized a $7,050 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013 ). h. They recognized an $11,100 loss on the 6/13/2022 sale of QuikCo stock (acquired on 3/20/2015). i. They received $540 of qualified dividends on 7/15/2022. After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability? Tax Rates for Net Capital Gains and Qualified Dividends *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dide included in taxable income last for this purpose). 2022 Tax Rate Schedules Individuals Srhedule X_Single