A taxpayer worked for two employees during 2022. His total wages from employer 1 were $82,000 and his total wages from employer 2 were 64,000. the taxpayers wife also worked and earned total wages of 40,000 during the year. If they filed jointly, what amount can the taxpayers claim as a credit against their tax liability due to excess social security witheld?

a. 3844

b. 2480

c. 2430

d. 0

e. none of these