Mr. and Mrs. HenryHenry file a joint return and have taxable income of $ 380,000 without considering the following independent fact situations.

a.	They have a STCG of $ 31,000 and a LTCL of $ 20,000
b.	They have a LTCG of $24,000 due to the sale of a collectible and a LTCG of $12,500 due to the sale of General Motors stock.
c.	Same as Part b except they also have a STCL of $4,500.

Requirement

Determine the increase in their tax liability for each independent fact situation.