In 2022, Tom and Alejandro Jackson (married filing jointly) have $232.000 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 $114,000 that was inherited from Grandma on July 23, 2020. The fair market value on the date of Grandma's death was $92,000, and Grandma's adjusted basis of the painting was $25,800. b. They applied a long-term capital loss carryover from 2021 of $10,400. c. They recognized a $12,200 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012). d. They recognized a $4,240 gain on the 12/12/2022 sale of IBM stock (acquired on 2/5/2022). e. They recognized a $17,960 gain on the 10/17/2022 sale of rental property (the only 51231 transaction), of which $8,640 is reportable as gain subject to the 25 percent maximum rate and the remaining $9.320 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2016). f. They recognized a $12,400 loss on the 12/20/2022 sale of bonds (acquired on 1/18/2022). g. They recognized a $7,200 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013). h. They recognized an $11.400 loss on the 6/13/2022 sale of QuikCo stock (acquired on 3/20/2015). i. They received $660 of qualified dividends on 7/15/2022. After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability? Total tax liability