Joan Hong reported taxable income in 20X2 of $150,000, which included the following transactions: 1. In June 20x2, Joan sold 100 shares of stock for $40 per share. She had purchased them three months earlier for $34 per share. 2. In October 20X2, Joan sold 200 shares of stock for $79 per share. She had purchased them three years earlier for $60 per share. Joan had no dividend income in 20x2. If long-term capital gains are taxed at 15% and all ordinary income is taxed at 25%, what is Joan's tax liability for 20X2