Maurice and Judy (Both Age 32) Have One Natural Daughter

Multiple Choice

Maurice and Judy (both age 32) have one natural daughter, age 4, and adopted twin boys, age 8. Their adjusted gross income on their joint return is $410,000. If they take the standard deduction, what is their tax liability after any allowable tax credits in 2018 if the child tax credit begins to phase out at $400,000?

A) $86,899
B) $81,399
C) $80,899
D) $64,179