The De Leons, ages $45,$ and $42,$ had the following income items in $2023$:

Salaries and wages $ $122,500$

Interest income $6,300$

Dividends eligible for $15\%$ rate $4,000$

Capital gain eligible for $15\%$ rate $1,900$

The couple have no dependents and claim the standard deduction. Compute their income tax liability on a joint return.