Lupin and Tonks have taxable income of $415,000 (all ordinary) before considering the tax effect of their asset sales (shown below). What is their net capital gain/loss (be sure to show work for potential partial credit)? What is their tax liability for 2019 assuming they file a joint return?

Asset	Market Value	Tax Basis	Gain/loss	Held
Nagini stock	11,500	1,900		< 1 year
Dobby Stock	32,000	49,000		> 1 year
Voldemort Statue	155,000	75,000		> 1 year
Hedwig stock	$40,000	$27,000		> 1 year
Scabbers stock	29,000	26,000		< 1 year
Malfoystock	42,000	48,000		< 1 year
Rental House	270,000	199,000		> 1 year
Snape stock	57,300	63,600		> 1 year

$35,000 of the rental house gain is 25% gain (1250 subject to recapture)

The couple also had a $15,000 long term capital loss carryforward from prior years.

Tax Liability

Net capital Gain/Loss

Show your work/netting of gains and losses