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

tax rate schedules.$)$

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

Ignore the Net Investment Income Tax.

a$.$ Given that Ron and Anne have taxable income of only $$18,100($all ordinary$)$ before considering the tax effect of their asset sales,

what is their gross tax liability for $2023$ assuming they file a joint return?