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Maria and Tony are married. Assume their taxable income in 2022 after all deductions is $87,000, including $5,000 of qualified dividends. What is their income

Maria and Tony are married. Assume their taxable income in 2022 after all deductions is $87,000, including $5,000 of qualified dividends. What is their income tax liability in 2022? (Use the tax rate schedules, long-term capital gains tax brackets.) Note: Round your final answer to the nearest whole dollar amount.

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