In November 2020, Ben and Betty (married, filing jointly) have a long-term capital gain of $54,000 on the sale of stock. They have no other capital gains and losses for the year. Their ordinary income for the year after the standard deduction is $72,500, making their total taxable income for the year $126,500 ($72,500 $54,000). What will be their 2020 total tax liability assuming a tax of $8,308 on the $72,500 of ordinary income