12. Kevin is 66 years old and his wife, Sally, is 58 years old. Kevin is retired and receives Social Security in the amount of $10,000 per year. Sally withdrew $12,000 from her IRA. Kevin and Sally are ling a joint return; they have no other income to report. What is theirtax liability? a) $ 0 b) $1,200 c) $1,800 d) $3,000