Matt and Meg Comer are married and file a joint tax return. They $do$ not have any children. Matt works $as$ a history professor $at$ a local university and earns a salary $of$ $$68,300.$ Meg works part time $at$ the same university. She earns $$51,700$ a year. The couple does not itemize deductions. Other than salary, the Comers' only other source $of$ income $is$ from the disposition $of$ various capital assets $(mostly$ stocks$).(Use$ the tax rate schedules,Dividends and Capital Gains Tax Rates.$)$

Note: Round your final answers $to$ the nearest whole dollar amount.

$a.$ What $is$ the Comers' tax liability for $2024if$ they report the following capital gains and losses for the year?

Short$-$term capital gains $ $9,850$

Short$-$term capital losses $(2,850)$

Long$-$term capital gains $15,200$

Long$-$term capital losses $(7,700)$