John and his wife filed a joint tax return for the year 2022. Their total income for the year was $120,000. They have three dependent children, and they are eligible for the child tax credit of $2,000 per child. In addition, they have a mortgage interest deduction of $10,000 and a charitable contribution deduction of $5,000. If the tax rate for their income bracket is 22%, what is their federal income tax liability for the year? Show all calculations.