Using the above info, answer the last pic

$ Ordinary income Qualified dividends Long-term capital loss Long-term capital gain Charitable contributions Cash distributions to partners 175,000 6,000 (11,000) 18,000 7,000 135,000 Harrison and his wife Dede, who file a joint return, also had the following income and deductions from sources not connected with the partnership: Income Dede's salary 65,000 Qualified dividends 3,500 Deductions Mortgage interest 16,000 Real estate taxes 6,300 Charitable contributions 1,200 Harrison and Dede have two children. During 2020, Dede had $4,200 in federal income taxes withheld from her salary, and Harrison made four estimated tax payments of $2,500 each ($10,000 total). Married, Filing Joint and Surviving Spouse If taxable income is: The tax is: Not over $19,750 . 10% of taxable income. Over $19,750 but not over $80,250 ....$1,975.00 + 12% of the excess over $19,750. Over $80,250 but not over $171,050 .... $9,235.00 + 22% of the excess over $80,250. Over $171,050 but not over $326,600 ... $29,211.00 + 24% of the excess over $171,050. Over $326,600 but not over $414,700 ... $66,543.00 + 32% of the excess over $326,600. Over $414,700 but not over $622,050 .. $94,735.00 + 35% of the excess over $414,700. Over $622,050 . $167,307.50 + 37% of the excess over $622,050. Capital Gains and Dividends Capital gains and losses are assigned to baskets. Five possible tax rates will apply to most capital gains and losses: Ordinary income tax rates (up to 37% in 2020) for gains on assets held one year or less 28% rate on collectibles gains and includible Sec. 1202 gains Preferential tax rates for gains on assets held for more than one year and qualified dividends based on the taxpayer's taxable income and filing status as shown in the following table: Preferencial Rate Single Filing Jointly* Head of Household 0% Up to $40,000 Up to $80,000 Up to $53,600 15% > $40,000 but not over $441,450 > $80,000 but not over $496,600 > $53,600 but not over $469,050 20% Over $441,450 Over $496,600 Over $469,050 The corresponding amounts if married filing separately are half of the amounts for filing jointly. The preferential rate is zero for taxable income up to $40,000 if married filing separately. $ 24,800 STANDARD DEDUCTION Filing Status Married individuals filing joint returns and surviving spouses Heads of households Unmarried individuals (other than surviving spouses and heads of households) Married individuals filing separate returns Additional standard deduction for the aged and the blind; Individual who is married and surviving spouses Additional standard deduction for the aged and the blind; Individual who is unmarried and not a surviving spouse Taxpayer claimed as dependent on another taxpayer's return: Greater of (1) earned income plus $350 or (2) $1,100. * These amounts are $2,600 and $3,300, respectively, for a taxpayer who is both aged and blind. $ $ 18,650 12,400 12,400 $1,300* $1,650* Harrison Gelb is a 35% partner in the Harris & Gelb Partnership. During 2020, the partnership reported the total items below (100%) on its Form 1065: (Click the icon to view the items on the Form 1065.) i (Click the icon to view more information.) (Click the icon to view the 2020 tax rate schedule.) 2 (Click the icon to view the capital gain rates for 2020.) 3 (Click the icon to view the Standard Deduction amounts.) Read the requirement. Salary (Dede) Allocable share of partnership income 65,000 61,250 Qualified dividends 5,600 2,450 Net long-term capital gain Adjusted gross income (AGI) Minus: Deductions from AGI: $ 134,300 Itemized deductions (25,950) $ 108,350 Taxable income Taxable income 108,350 Tax on taxable income without dividendset long-term capital gain Tax on dividendset long-term capital gain Total tax liability Income tax payments made during the year: Tax withheld from Dede's salary Estimated tax payments II II Balance due/(refund)