Lauren and Javier were married in 2016. A year later, in 2017, they purchased their first home for $350,000. After making this house their main home for three years, the couple relocated to another state in May 2020. At first, they were reluctant to sell the house they had purchased in 2017 because they thought they might eventually move back. However, they finally did put the house on the market, and in August 2021, they sold it for $470,000. Their expenses of sale included a real estate commission of $28,000. Lauren and Javier will file a joint 2021 return. Their only other income for the year consisted of $198,000 in wages. What amount of capital gain tax will they have to pay on the sale of this property?

$0

$13,800

$18,000

$22,080