Mr and Mrs Daniels, Ages 45, and 42, Had the Following

Multiple Choice

Mr and Mrs Daniels, ages 45, and 42, had the following income items in 2018:
Salaries and wages $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 122,500
Interest income $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 6,300
Dividends eligible for 15% rate $\quad$$\quad$$\quad$$\quad$$\quad$ $\quad$ 4,000
Capital gain eligible for 15% rate $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 1,900
Mr and Mrs Daniels have no dependents and claim the standard deduction. Compute their income tax liability on a joint return.

A) $15,820
B) $19,978
C) $22,348
D) None of the above.