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 $$68,800.$ Meg works part time at the same university. She earns $$44,200$ 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.$)$

Tax Rate Schedule $($for MFJ$)$:

$ $0$ $ to $22,000(10\%$ of taxable income$)$

$ $22,000$ to $ $89,450($$$2,200$ plus $12\%$ of the excess over $$22,000)$

$ $89,450$ to $ $190,750($$$10,294$ plus $22\%$ of the excess over $$89,450)$

$ $190,750$ to $ $364,200($$$32,580$ plus $24\%$ of the excess over $$190,750)$

$ $364,200$ to $ $462,500($$$74,208$ plus $32\%$ of the excess over $$364,200)$

$ $462,500$ to $ $693,750($$$105,664$ plus $35\%$ of the excess over $$462)$

Tax Rates for Net Capital Gains and Qualified Dividend $($for MFJ$)$:

Rate$*$ Taxable Income

$0\%$ $$0-$ $$89,250$

$15\%$ $$89,251-$ $$553,850$

$20\%$ $$553,851+$

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

Problem $7-45$ Part$-$b $($Algo$)$

b$.$ What is the Comers' tax liability for $2023$ if they report the following capital gains and losses for the year?

Short$-$term capital gains $ $2,100$

Short$-$term capital losses $0$

Long$-$term capital gains $13,240$

Long$-$term capital losses $(10,100)$