In 2022, Tom and Alejandro Jackson (married filing jointly) have $280,000 of taxable income before considering the following events:

1. On May 12, 2022, they sold a painting (art) for $120,000 that was inherited from Grandma on July 23, 2020. The fair market value on the date of Grandma's death was $95,000, and Grandma's adjusted basis of the painting was $27,000.
2. They applied a long-term capital loss carryover from 2021 of $11,000.
3. They recognized a $12,500 loss on the 11/1/2022 sale of bonds (acquired on 5/12/2012).
4. They recognized a $4,600 gain on the 12/12/2022 sale of IBM stock (acquired on 2/5/2022).
5. They recognized a $19,400 gain on the 10/17/2022 sale of rental property (the only 1231 transaction), of which $9,600 is reportable as gain subject to the 25 percent maximum rate and the remaining $9,800 is subject to the 0/15/20 percent maximum rates (the property was acquired on 8/2/2016).
6. They recognized a $13,000 loss on the 12/20/2022 sale of bonds (acquired on 1/18/2022).
7. They recognized a $7,500 gain on the 6/27/2022 sale of BH stock (acquired on 7/30/2013).
8. They recognized an $12,000 loss on the 6/13/2022 sale of QuikCo stock (acquired on 3/20/2015).
9. They received $900 of qualified dividends on 7/15/2022.

After completing the required capital gains netting procedures, what will be the Jacksons' 2022 tax liability?