A$)$ Compute the Howells' tax liability for the year $($ignoring the alternative minimum tax and any phase$-$out provisions$)$ assuming they file a joint return, they have no dependents, they don't make any special tax elections, and their itemized deductions total $$30,000.($Use the tax rate schedules, Dividends and Capital Gains Tax Rates.$)$

B$).$ Assume the Howells' short$-$term capital loss carryover from prior years is $$84,500$ rather than $$4,500$ as indicated above. If this is the case, how much short$-$term and long$-$term capital loss carryovers remain to be carried beyond $2023$ to future tax years?

Note: Leave no cells blank $-$ be certain to enter $"0"$ wherever required.