Summer (single) sold off the following assets: She sold her rental property on March 1, 2022 for $325,000. She had purchased the rental property on April 1, 2016, for $300,000 and has taken depreciation of $45,000 until the sale of the rental property.

She additionally sold the following capital assets:

Capital Assets - Market Value - Tax Basis - Holding Period GM - $4,000 - $6,000 - 3 years BoA - $3,500 - $3,000 - 2 years P&G - $5,000 - $7,000 - 10 months Antiques - $120,000 - $110,000 - 5 years

Summer also has unused carryforward long-term capital losses of $30,000 from prior years. Assuming her marginal tax rate is 22% and her long-term capital gain rate is 15%, what is her gross tax liability on the gains or losses?