Miley, a single taxpayer, plans on reporting $34,775 of taxable income this year (all of her income is from a part-time job). She is considering applying for a second part-time job that would give her additional $12,000 of taxable income. By how much will the income from the second job increase her tax liability? (Use the tax rate schedules.)

a. $1,200

b. $1,440

c. $1,940

d. $2,880