19. Miguel is 71 years old and his wife, Carmelita, is 57 years old. Miguel is retired and receives Social Security in the amount of $16,000 per year. Carmelita withdrew $7,500 from her IRA. Miguel and Carmelita are filing a joint return and use the standard deduction; they have no other income to report. What is their tax liability? $ 0 b) $146 C $750 $896