Mr. and Mrs. Klein, married without dependents, have $175,000 salaries and $50,000 qualified dividends on their joint tax return. The couple has itemized deductions of $29,000. Compute the couple's total tax liability including both their income tax and net investment income tax, if applicable, for the current year.

$30,235.

$30,854.

$32,135.

$33,840.