Joan Petros reported taxable income in 20X2 of $150,000, which included the following transactions: In June 20X2, Joan sold 100 shares of stock for $40 per share. She had purchased them three months earlier for $28 per share. In October 20X2, Joan sold 200 shares of stock for $79 per share. She had purchased them three years earlier for $65 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?