$[$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.$)$

$$30,000$ of the gain is $25$ percent gain $($from accumulated depreciation on the property$).$

Ignore the Net Investment Income Tax.

Given that Ron and Anne have taxable income of only $$19,700($all ordinary$)$ before considering the tax effect of their asset sales,

hat is their gross tax liability for $2023$ assuming they file a joint return?