Angel and Nara are married filing jointly with three children all under the age of 13. Angel

is a stay-at-home dad while Nara is an engineer for a local consulting firm. Angel shops

online to get the best prices on items to support the family and purchased $18,744 of items

each above $1,000 and $487 of items each below $1,000 from out of state retailers. They live

in a sales tax rate area of 7.75% and paid $2 of sales and use tax to other states. The couple

prefers to apply 100% of any refund to next years tax liability. This years Form 540 had the following amounts

Adjusted gross income $164,317

Total tax $ 10,113

Total payments $ 8,092

(for 2019 )

1.What is the amount of use tax to be reported on Form 540, line 91?

a.$487

b.$1,453

c.$1,485

d.$1,528