In 2022. Tom and Alejandro Jackson (married filing jointly) have $232.000 of taxable income before considering the following events: (Use the dividiends and capltaiqains laxtates and tax rateschedules) a. On May 12, 2022, they sold a painting (art) for $114,000 that was Inherited from Grandma on July 23, 2020. The falr 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). 9. 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). 1. They recelved $660 of qualified dividends on 7/15/2022. After completing the required capital gains netting procedures. what will be the Jacksons' 2022 tax liability? Tax Rates for Net Capital Gains and Qualified Dividends perposer Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) \begin{tabular}{|c||l|l|} If taxable income is over: But not over: & The tax is: \\ \hline$ & $20,550 & 10% of taxable income \\ \hline$20,550 & $83,550 & $2,055 plus 12% of the excess over $20,550 \\ \hline$83,550 & $178,150 & $9,615 plus 22% of the excess over $83,550 \\ \hline$178,150 & $340,100 & $30,427 plus 24% of the excess over $178,150 \\ \hline$340,100 & $431,900 & $69,295 plus 32% of the excess over $340,100 \\ \hline$431,900 & $647,850 & $98,671 plus 35% of the excess over $431,900 \\ \hline$647,850 & & $174,253.50 plus 37% of the excess over $647,850 \\ \hline \end{tabular} Schedule Z-Head of Household \begin{tabular}{|c|c|c|} \hline If taxable income is over: & But not over: & The tax is: \\ \hline$$ & $14,650 & 10% of taxable income \\ \hline$14,650 & $55,900 & $1,465 plus 12% of the excess over $14,650 \\ \hline$55,900 & $89,050 & $6,415 plus 22% of the excess over $55,900 \\ \hline$89,050 & $170,050 & $13,708 plus 24% of the excess over $89,050 \\ \hline$170,050 & $215,950 & $33,148 plus 32% of the excess over $170,050 \\ \hline$215,950 & $539,900 & $47,836 plus 35% of the excess over $215,950 \\ \hline$539,900 & & $161,218.50 plus 37% of the excess over $539,900 \\ \hline \end{tabular} Schedule Y-2-Married Filing Separately \begin{tabular}{|c|c|l|} \hline If taxable income is over: & But not over: & The tax is: \\ \hline$0 & $10,275 & 10% of taxable income \\ \hline$10,275 & $41,775 & $1,027.50 plus 12% of the excess over $10,275 \\ \hline$41,775 & $89,075 & $4,807,50 plus 22% of the excess over $41,775 \\ \hline$89,075 & $170,050 & $15,213,50 plus 24% of the excess over $89,075 \\ \hline$170,050 & $215,950 & $34,647,50 plus 32% of the excess over $170,050 \\ \hline$215,950 & $323,925 & $49,335.50 plus 35% of the excess over $215,950 \\ \hline$323,925 & & $87,126,75 plus 37% of the excess over $323,925 \\ \hline \end{tabular}