Roger and Olivia, both 39 years old. They file married filing jointly, have no dependents, and do not itemize. Their 2020 income tax facts are: Roger's wages $40,000 Olivia's wages $65,000 Interest from bank CD 2,000 Interest from muni-bonds 3,000 Short-term capital gain 36,000 Long-term capital loss (41,000) Calculate BOTH of the following: 1. Their taxable income 2. Their tax liability