If you file Married Filing Jointly, your taxable regular income would be your AGI (without capital gains) of $64,926 minus at least $24,000 of standard deduction leaving $40,926 or less of taxable income. You must add your capital gains to your other taxable income to determine the capital gains tax rate. The capital gains on the amount that brings the total up to $70,200 is taxed at 0% capital gains tax rate. That amount would be at least $36,274 ($70,200-$40926). The balance of the capital gain would be taxed at 15%. If the total capital gains were $64,500, then the balance would be $28,226 ($64,500-$36,274) taxed at 15%.
