In $2024,$ Tom and Alejandro Jackson $($married filing jointly$)$ have $$262,000$ of ordinary taxable income before considering the following events: $($Use the dividends and capital gains tax rates and tax rate schedules.$)$ a$.$ On May $12,2024,$ they sold a painting $($art$)$ for $$116,500$ that was inherited from Grandma on July $23,2022.$ The fair market value on the date of Grandma's death was $$93,250,$ and Grandma's adjusted basis of the painting was $$26,300.$ b$.$ They applied a long$-$term capital loss carryover from $2023$ of $$10,650.$ c$.$ They recognized a $$12,325$ loss on the $11/1/2024$ sale of bonds $($acquired on $5/12/2014).$ d$.$ They recognized a $$4,390$ gain on the $12/12/2024$ sale of IBM stock $($NYSE: IBM$)($acquired on $2/5/2024).$ e$.$ They recognized a $$18,560$ gain on the $10/17/2024$ sale of rental property $($the only $1231$ transaction$),$ of which $$9,040$ is reportable as gain subject to the $25$ percent maximum rate and the remaining $$9,520$ is subject to the $0,15,$ or $20$ percent maximum rates $($the property was acquired on $8/2/2018).$ f$.$ They recognized a $$12,650$ loss on the $12/20/2024$ sale of bonds $($acquired on $1/18/2024).$ g$.$ They recognized a $$7,325$ gain on the $6/27/2024$ sale of BH stock $($acquired on $7/30/2015).$ h$.$ They recognized an $$11,650$ loss on the $6/13/2024$ sale of QuikCo stock $($acquired on $3/20/2017).$ i$.$ They received $$760$ of qualified dividends on $7/15/2024.$ Complete the required capital gains netting procedures and calculate the Jacksons' $2024$ tax liability. Total tax liability