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Jane and Blair are married filing jointly and have 2011 taxable income of $97,000. The taxable income includes $5,000 of gain from a capital asset held for five years,$2,100 of gain from capital asset held seven months, and $13,000 of gainfrom a capital asset held four years. All the capital assets were stock in publicly traded corporations. Jane and Blair also have qulafied dividend income of $3,000. What is the couple's tax on taxable income? 

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