The Benjamin family had wage earnings of $199,000 in 2015. They received interest of $4,500 on corporate bonds and $1,500 on bonds issued by the state. Their dividend income was $500, and they had a $1,000 long-term capital gain on the sale of securities. They paid real estate taxes of $1,450 and state income tax of $3,000, and they donated $550 to their church. They paid interest of $8,000 on their home mortgage. They have one dependent child. The exemption rate is $4,000 per person. Capital gains tax rate is 15%.

Single Individuals			Married Couples Filing Jointly
Income ($)	Rate (%)		Income ($)	Rate (%)
0-9,225	10		0-18,450	10
9,225-37,450	15		18,450-74,900	15
37,450-90,750	25		74,900-151,200	25
90,750-189,300	28		151,200-230,450	28
189,300-411,500	33		230,450-411,500	33
411,500-413,200	35		411,500-464,850	35
Over 413,200	39.6		Over 464,850	39.6

What was their tax liability for 2015 assuming they file jointly as a married couple? Use the Personal Tax Schedules given above. Round the answer to the nearest cent.