Mr$.$ and Mrs$.$ Scoler sold commercial real estate for $$622,000.$ Their adjusted basis at date of sale was $$472,700($ $$524,000$ co $$51,300$ straight$-$line accumulated depreciation$).$ They will file their tax return as married filing jointly. Required: Compute the Scolers' income tax and Medicare contribution tax on their recognized gain assuming that this sale was their only property disposition this year and their marginal tax rate on ordinary income is $37$ percent. Use lndividual tax rate schedules and rates for capital gains and qualified dividends. Note: Round your intermediate calculations and final answers to the nearest whole dollar amount.