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Jake and Jen, married filing joint, with a taxable income of 85,500. Their taxable income includes a $15,500 long term capital gains and $3,000 dividends

Jake and Jen, married filing joint, with a taxable income of 85,500. Their taxable income includes a $15,500 long term capital gains and $3,000 dividends from a qualifying corporation. what is their total tax liability for 2020?

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