Jason and Jill are married and have a six-year-old daughter. During the year, they sell one acre of land for $80,000. Three years ago, they paid $70,000 for two acres of land. Their other income and deductions are as follows:

Jill's commissions	$82,000
Jason's salary	46,000
Dividend income	5,000
Interest income	8,000
Short-term loss on sale of stock in Nippon Inc.	(15,000)
Deductions for adjusted gross income	28,000

The standard deduction is $24,000 for married taxpayers filing jointly. The personal and dependency exemptions have been eliminated for 2018. Dividends and net long-term capital gains are taxed at a rate of 15%. Refer to the Tax schedules table to answer the following question.

Round intermediate calculations to the nearest dollar.

Jason and Jill's taxable income is $. ---------The tax on their eligible dividends and capital gains is $----------- and total income tax liability is $ ------------for the current year.

I was able to calculate their taxable income as 119000, and tax on dividends and capital gains as $ 5250, and both are correct. But I cannot get the correct answer for total income tax liability. Please include explaination, thanks!