Required information [The following information applies to the questions displayed below.] Matt and Meg Comer are married and file a joint tax return. They do not have any children. Matt works as a history professor at a local university and earns a salary of $64,000. Meg works part-time at the same university. She earns $33,000 a year. The couple does not itemize deductions. Other than salary, the Comers' only other source of income is from the disposition of various capital assets (mostly stocks). (Use the tax rate schedules. Dividends and Capital Gains Tax Rates.) (Round your final answers to the nearest whole dollar amount.) What is the Comers' tax liability for 2019 if they report the following capital gains and losses for the year? $ 1,500 Short-term capital gains Short-term capital losses Long-term capital gains Long-term capital losses 13,000 (10,000) Total tax liability Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over: But not over: $ 19.400 $ 19.400 $ 78,950 $ 78,950 $168.400 $168.400 $321,450 $321.450 $408.200 $408.200 $612,350 $612,350 10% of taxable income $1,940 plus 12% of the excess over $19.400 $9,086 plus 22% of the excess over $78,950 $28,765 plus 24% of the excess over $168,400 $65,497 plus 32% of the excess over $321,450 $93,257 plus 35% of the excess over $408,200 $164,709.50 plus 37% of the excess over $612,350 Tax Rates for Net Capital Gains and Qualified Dividends Taxable Income Rate* Married Filing Jointly Married Filing Separately Single Head of Household Trusts and Estates 0% SO - $78,750 $0 - $39,375 SO - $39,375 $0 - $52,750 $0-$2,650 15% $78,751 - $488,850 $39,376 - $244,425 $39,376 - $434,550 $52,751 - $461,700 20% $488.851+ $244.426+ $434,551+ $461,701+ $12,951+ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends last for this purpose)