46. Jane and Blair are married taxpayers filing jointly and have 2015 taxable income of $97,000. The taxable income includes $5,000 of gain from a capital asset held five years, $2,100 of gain from a

46. Jane and Blair are married taxpayers filing jointly and have 2015 taxable income of $97,000. The taxable income includes $5,000 of 

gain from a capital asset held five years, $2,100 of gain from a capital asset held seven months, and$13,000 of gain from a capital asset 

held four years. All of the capital assets were stock in publicly traded corporations. Jane and Blair also have qualified dividend income of 

$3,000. What is the couple’s tax on taxable income?