Mr$.$ and Mrs$.$ Poe earned $$135,900$ compensation income and $$963$ interest this year and recognized a $$600$ short$-$term capital gain and a $$7,200$ long$-$term capital gain on the sale of securities$.$ They incurred $$4,400$ investment interest expense and $$28,500$ other itemized deductions. Use Individual tax rate schedules and Tax rates for capital gains and qualified dividends.