Lily Tucker $($single$)$ owns and operates a bike shop as a sole proprietorship. In $2023,$ she sells the following long$-$term assets used in her business:

Asset Sales Price Cost Accumulated Depreciation

Building $ $230,000$ $ $200,000$ $ $52,000$

Equipment $80,000148,00023,000$

Lily's taxable income before these transactions is $$190,500.$ What is Lily's tax liability for the year? Use Tax Rate Schedule for reference.