Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $25.750. Their total income from wages is $357,600. Assume the following tax table is applicable: Married Couples Filing Joint Returns Plus This Percentage on the Excess over Average Tax Rate at Top of You Pay This Amount on the Base of the Bracket $0.00 the Base If Your Taxable Income is Up to $19,050 $19,050-$77,400 Bracket 10.0% 10.0% 1,905.00 12.0 11.5 $77,400-$165,000 8,907.00 22.0 17.1 $165,000-$315,000 28,179.00 24.0 20,4 $315,000-$400,000 64,179.00 32.0 22.8 $400,000-$600,000 91,379.00 35.0 26.9 Over $600,000 161,379,00 37.0 37.0 What is their federal tax liability? OO.549,048.50 Ob. $54,707.25 c. $57,851.00 d. $69,571,00 e $52,820.50