$In2024,$ Tom and Alejandro Jackson $(married$ filing jointly$)$ have $$210,000of$ ordinary taxable income before considering the following events: $(Use$ the dividends and capital gains tax rates and tax rate schedules.$)$

$On$ May $12,2024,$ they sold a painting $(art)$ for $$110,000$ that was inherited from Grandma $on$ July $23,2022.$ The fair market value $on$ the date $of$ Grandma's death was $$90,000,$ and Grandma's adjusted basis $of$ the painting was $$25,000.$

They applied a long$-$term capital loss carryover from $2023of$ $$10,000.$

They recognized $a$ $$12,000$ loss $on$ the$\frac{11}{1}\frac{?}{2024}$ sale $of$ bonds $(acquiredon\frac{5}{12}\frac{?}{2014}).$

They recognized $a$ $$4,000$ gain $on$ the$\frac{12}{12}\frac{?}{2024}$ sale $of$ IBM stock $(NYSE$: IBM$)(acquiredon\frac{2}{5}\frac{?}{2024}).$

They recognized $a$ $$17,000$ gain $on$ the$\frac{10}{17}\frac{?}{2024}$ sale $of$ rental property $(the$ only $1231$ transaction$),of$ which $$8,000is$ reportable $as$ gain subject $to$ the $25$ percent maximum rate and the remaining $$9,000is$ subject $to$ the $0,15,or20$ percent maximum rates $(the$ property was acquired $on\frac{8}{2}\frac{?}{2018}).$

They recognized $a$ $$12,000$ loss $on$ the$\frac{12}{20}\frac{?}{2024}$ sale $of$ bonds $(acquiredon\frac{1}{18}\frac{?}{2024}).$

They recognized $a$ $$7,000$ gain $on$ the$\frac{6}{27}\frac{?}{2024}$ sale $ofBH$ stock $(acquiredon\frac{7}{30}\frac{?}{2015}).$

They recognized $an$ $$11,000$ loss $on$ the$\frac{6}{13}\frac{?}{2024}$ sale $of$ QuikCo stock $(acquiredon\frac{3}{20}\frac{?}{2017}).$

They received $$500of$ qualified dividends $on\frac{7}{15}\frac{?}{2024.}$

Complete the required capital gains netting procedures and calculate the Jacksons' $2024$ tax liability.