[The following information applies to the questions displayed below.] Matt and Meg Comer are married and file a joint tax return. They do not have any children. Matt works as a history professor at a local university and earns a salary of $64,000. Meg works part-time at the same university. She earns $31,000 a year. The couple does not itemize deductions. Other than salary, the Comers only other source of income is from the disposition of various capital assets (mostly stocks). (Use the tax rate schedules.) (Round final answers to the nearest whole dollar amount.) Problem 7-45 Part-b b. What is the Comers' tax liability for 2018 if they report the following capital gains and losses for the year? Short-term capital gains Short-term capital losses Long-term capital gains $ 1,500 13,000 (10,000) Schedule Y-1-Married Filing Jointly or Qualitying Widow(er) If taxable income is over: But not over: The tax is: 19,050 $ 77,400 $165,000 $315,000 $400,000 $600,000 19,050 $ 77,400 $165,000 $315,000 $400,000 $600,000 10% of taxable income $1,905 plus 12% of the excess over $19,050 $3.907 plus 22% of $2s, 179 plus 24% of the eme" over S165.000 sours plus 32% of the excess over S3 15,000 $91,379 plus 35% of the eocess over $400,000 $161,379 plus 37% of the ence" over S600.000 the excess over $77,400