Solve the Problem $15 \%$ Marginal Rate Affects Income Starting At $\$ 8925$

Multiple Choice

Solve the problem. Refer to the table if necessary. 2013 Marginal Tax Rates, Standard Deductlons, and Exemptlons**


"Each higher marginal rate begins where the prior one leaves off. For example, for a single person, the $15 \%$ marginal rate affects income starting at $\$ 8925$ , which is where the $10 \%$ rate leaves off, and continuing up to $\$ 36,250$ .
" "This table ignores the effects of (i) exemption and deduction phase-outs that apply to high-income taxpayers and (ii) the alternative minimum tax (AMT) that affects many middle-and high-income taxpayers.
-Kelly and Kurt are married filing jointly with a taxable income of $92,745. Calculate the amount of tax owed.

A) $15,044
B) $23,186
C) $12,311
D) $15,936