Lorianne and Gil are married taxpayers. Lorianne is a full time student at Fordham Law School, and Gil is a full time college professor at Hunter College. The couple reported $169,057 of taxable income after claiming the proper deductions. Calculate the couple's tax liability if they elect to file jointly. (Use the 2020 tax rate schedule below for all tax calculations. Do not round any intermediary calculations. Round your final tax liability to the nearest whole dollar.)