Assume the following tax code for a married couple: $15\%$ up to $$24,300$; $28\%$ between $$24,300$ and $$47,500$; and $31\%$ above $$47,500.$ What is the tax payable on an income of $$118,000($rounded to the nearest dollar$)?$Group of answer choices

a$)$$$27,475$

b$)$$$31,996$

c$)$$$24,300$

d$)$$$8,750$