Please show work for the following.

a$.$ Use Form $8949$ and page $1$ of Schedule D to compute net long$-$term and short$-$term capital gains. Then, 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.$ Assume that asset bases are reported to the IRS. $($Use the tax rate schedules, Dividends and Capital Gains Tax Rates.$)$

b$.$ Assume the Howells' short$-$term capital loss carryover fromSchedule Y$-1-$Married Filing Jointly or Qualifying surviving spouse prior years is $$82,300$ rather than $$2,300$ 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?