Kyle (44) and Elise (39) have 4 children: Jacob, Katie, Rachel and Luke. Kyle is a flight engineer, and his gross pay is $120,000. Elise is a freelance writer, and her net earnings from self-employment is $75,000. For the current tax year, Kyle and Elise prepared for retirement.

Kyle uses profit sharing plan

-Employer contributes 14% of his gross pay

-Kyle pays $7,000/year health insurance premiums through employers cafeteria plan

Kyle also incurred the following expenses during the year:

-$1,900 student loan interest

-$4,000 contribution to Utahs 529 plan ($1,000 for each childKyle lives in GA)

-State income taxes $12,000

-Property taxes $4,000

-Mortgage interest $10,000

-$1,000 to university alumni fund

-$300 to Goodwill

Kyle and Elise also gave appreciated stock to their church. Kyle first purchased Apple stock for $15/share; he and Elise donated 200 shares (FMV $197/share) of Apple stock to their church.

Elise uses the SEP IRA for her retirement planning.

What is their tax liability?