Mr. and Mrs. Scoler sold commercial real estate for $673,000. Their adjusted basis at date of sale was $531,000 ($583,000 cost - $52,000 straight-line accumulated depreciation). Compute the Scolers' income tax and Medicare contribution tax on their recognized gain assuming that this sale was their only property disposition this year and their marginal tax rate on ordinary income is 37 percent. Use Individual tax rate schedules and Tax rates for capital gains and qualified dividends. (Round your Intermediate calculations and final answers to the nearest whole dollar amount.)