Jie has the following capital gains and losses during the current year:

Short-term capital loss ....... $ 2,000

Collectibles gain ........... 3,000

Unrecaptured Section 1250 gain ... 8,000

Long-term capital gain ....... 12,000

Long-term capital loss carryover .... 7,000

Jie is married and has a taxable income of $142,000 before considering the effect of her capital gains and losses. What is the effect of Jie’s capital gains and losses on her taxable income and her income tax liability?