In November 2019, Ben and Betty (married, filing jointly) have a long-term capital gain of $54,000 on the sale of stock. They have no other capital gains and losses for the year. Their ordinary income for the year after the standard deduction is $72,500, making their total taxable income for the year $126,500 ($72,500 + $54,000). What will be their 2019 total tax liability assuming a tax of $8,315 on the $72,500 of ordinary income?

The tax rates on long-term capital gains are as follows:

Income Level	Long-Term Capital Gains Rates
Married filing jointly
$0$78,750	0%
$78,751$488,850	15%
> $488,850	20%