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In 2022. Tom and Alejandro Jackson (matried filing jointly) have $200,000 of taxable income before considering the following events: (Use the dividends and canitalcaains tax rates and taxtate schectules) a. On May 12, 2022. they sold a painting (art) for $110,000 that was inherited from Grandma on July 23, 2020. The falr market value on the date of Grandma's death was $90,000, and Grandma's adjusted basis of the painting was $25.000. b. They applied a long-term capital loss carryover from 2021 of $10,000. c. They recognized a $12.000 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012 ). d. They recognized a $4,000 gain on the 12/12/2022 sale of IBM stock (acquired on 215/2022 ). e. They recognized a $17,000 gain on the 10/17/2022 sale of rental property (the only $1231 fransaction). of which $8,000 is reportable as gain subject to the 25 percent maximum rate and the remaining $9.000 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2016) f. They recognized a $12.000 loss on the 12/20:2022 sale of bonds (acquired on 1/18/2022). 9. They recognized a $7,000 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013). h. They recognized an $11,000 loss on the 6/13/2022 sale of QuikCo slock (acquired on 3/20/2015 ). i. They recelved $500 of qualfied dividends on 7/15/2022 After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability