A sole proprietor in the 39.6% tax bracket pays her 16 - year-old son a reasonable salary of $10,000 for services performed for the proprietorship. Compute the family's tax savings if the son has no other income, is claimed as a dependent on his parents' tax return, and takes a $6,300 standard deduction. Please show work.

A. $3,590 B. $3,960 C. $2,455 D. None of the above