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Required information

$[$The following information applies to the questions displayed below.$]$

During the current year, Ron and Anne sold the following assets: $($Use the dividends and capital gains tax rates and tax rate schedules.$)$

$\backslash$table$[[$Capital Asset,Market Value,Tax Basis,Holding Period$],[$L stock,$$50,200,$$$41,100,>1$ year$],[$M stock,$28,200,39,200,>1$ year$],[$N stock,$30,200,22,100,<mn\; id="EditorElement\_1707531">1</mn>$ year$],[0$ stock,$26,200,33,200,<mn\; id="EditorElement\_1707489">1</mn>$ year$],[$Antiques$,7,200,4,100,>1$ year$],[$Rental home,$300,200**,90,100,>1$ year$]]$

$$30,000$ of the gain is $25$ percent gain $($from accumulated depreciation on the property$).$

Ignore the Net Investment Income Tax.

b$.$ Given that Ron and Anne have taxable income of $$400,200($all ordinary$)$ before considering the tax effect of their asset sales, what is their gross tax liability for $2023$ assuming they file a joint return?

Gross tax liability