$[$The following information applies to the questions displayed below$]$

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

$\backslash$table$[[$Capital Asset,Market value,Tax Basis,Holding Period$],[$L stock,$$50,000,$$$41,000,>1$ year$],[$M stock,$28,000,39,000,>1$ year$],[$N stock,$30,000,22,000,<mn\; id="EditorElement\_248783">1</mn>$ year$],[0$ stock,$26,000,33,000,<mn\; id="EditorElement\_248741">1</mn>$ year$],[$Antiques$,7,000,4,000,>1$ year$],[$Rental hone,$300,{000}^{**},90,000,>1$ year$]]$

$ $$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 $$20,000($all ordinary$)$ before considering the tax effect of their asset sales. What is their gross tax liability for $2022$ assuming they file a joint return?