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 $$68,300.$ Meg works part time at the same university. She earns $$44,700$ 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 $2023$ if 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 $(7,700)$

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 $ $2,350$

Short$-$term capital losses $0$

Long$-$term capital gains $13,340$

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