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85% of his social security will be added to his taxable income, that will also add up to the taxes bill. How much of the 194K is taxable and how it will be taxed depends on his basis (fair market value of the rights in 1987) and type of the income. Most mineral rights are taxed as royalties (ordinary income) but portion of it could be capital gains or distribution of asset. And there's also the depreciation.
How much of the 32K is from social security?
If part of the 194K is last year distribution, not sales proceeds, some of it could be taxed as ordinary income. Right to a property or mineral rights are usually purchased or received in exchange for something. If somebody inherits a property, it also inherits the step up basis, fair market value of on day of inheritance. There should be some kind of value in the transfer documents from 1987.
Assuming the entire 194K is taxed as capital gains, his federal tax liability will be $31,600 and state tax will be around $8,500
The capital gains are taxed at 15%, $29200, there's additional 3.8% net investment tax of $420 and the remaining $2100 is for his social security and W2 income.
It is not just the ordinary income, it is the total taxable income (total income reduced by standard or itemized deduction and exemption). To determine capital gains tax bracket you have to add all his income. As single with total income around 223K his tax bracket is more like 33%. It does not mean that all of his income will be taxed at 33%.
His first 11,950 will be reduced by standard deduction and exemption and will not be taxed at all.
His next 9325 will be taxed at 10% and the remaining 7725 of his ordinary income will be taxed at 15%.
The capital gains will be taxed at 15% + 3.8% (net investment income surtax) = 18.8%.
In 10 - 15% tax bracket, capital gains are taxed at 0% rate.
In 25 - 33% tax bracket, capital gains are taxed at 15% (+3.8% if the income over 200K).
In the highest 39.6% tax bracket capital gains are taxed at 20% plus 3.8% net investment surtax.
But to determine your tax bracket for capital gains purposes you need to account for all income, including capital gains. Otherwise you could sell a multimillion dollar business and not having to pay any tax by simply keeping your other income low.