How to calculate capital gain taxes ? (long term and short term)

[sashabiruk11]

  72,500
- 50,000 (is this 50k income or combined capital gains?
  22,500 Long term capital gains not taxed (taxed at 0%)

[Hal_Al]

For 2021 the number is $81,050 for Married Filing jointly (MFJ).

   $81,050

-    50,000   "ordinary" taxable income (not including LTCG or QD)

=   31,050  of long term capital gains (and qualified dividends[QD]) will not be taxed (taxed at 0%)