After taking a closer look at your return, the number calculated from the IRS 2021 Tax Computation Worksheet for Married Filing Joint returns does yield a number lower than either line 24 or line 25. However, that number on its own is only part of the final calculation.
The tax calculated for line 5 income of the Qualified Dividends/Capital Gains Worksheet is taking into account all income not qualified for the lower capital gains tax rate. This amount is reported on line 22 of the worksheet.
Then, you consider the tax calculated on the income that does qualify for the lower tax rate (reported on lines 18 and 21 as applicable). Add lines 22, 21, and 18 and report the total on line 23 (in your case it is the sum of lines 18 and 22).
Then, the lower of line 23 or line 24 is used on your return.
To avoid sharing any specific information from your return, I will not give you actual numbers, but my calculation for the tax amount on line 5 of the worksheet matched the information that was calculated by TurboTax and reported on line 22.
@tax638
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