3. Arial and Eric are married. Eric does not work, because in 1997 he took his lottery winnings of $2,000 and invested in the IPO (initial paper offering) of Amazon. His investment is now worth almost $3,000,000. Amazon does not pay any dividends. However, he also invested some of his lottery winnings in municipal bonds, and receives $100,000 in income annually from these bonds. This year Eric decided to use his sailboat, with his friend Sebastian hired to sing, and take customers on scenic routes in the ocean. He has gross revenues of $50,000 and expenses of $30,000, giving him net income of $20,000. He and Arial file a joint return. They have no other income besides the municipal bond interest and the income from the touring business. Calculate the taxes if any that would be due with their 2018 tax return