[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.) Capital Asset Market Value Tax Basis Holding Period L stock $ 52,800 $ 42,400 > 1 year M stock 30,800 40,400 > 1 year N stock 32,800 23,400 < 1 year O stock 28,800 34,400 < 1 year Antiques 9,800 5,400 > 1 year Rental home 302,800* 91,400 > 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 $22,800 (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?