The taxable income is $246,822. The software shows the tax should be $58,726, while the calculation from tax bracket is $246,822*0.35-$24,310=$62077. Which is correct?

[SteamTrain]

Oh My...….You're going to need to step back and re-think and re-re-review how the tax is applied

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1) A tax bracket rate isn't applied to everything.....it is only applied to the $$ received above a certain taxable income amount....thus the tax is stepped up in ranges so: "Some" of your taxable income is taxed at 10%, the next "some" of it is at 12%, ….some at 22%...etc etc:

https://taxfoundation.org/2018-tax-brackets/

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2)  Even then, not all sources of income are taxed a those rates.   Long Term Capital gains and qualified dividends are taxed at special rates and special forms are used to calculate the final tax