Ben and Janet Wolff, both age 48 and with good vision, are married and file a joint federal income tax return for 2020. Ben earns a $50,000 salary working as a technician for Theta Technologies, and Janet earns a $75,000 salary as Chief Financial Officer of Applied Construction Company. Janet also earns $5,000 of interest from an investment in City of Heflin bonds. They have no other income, and they paid no deductible expenses. The Wolff's have two children, ages 12 and 8, who qualify as their dependents. What will be Ben and Janet Wolff's 2020 federal income tax liability? Select one: O a. $19,080 b. $14,724 O c. $13,624 O d. $11,732 O e. $20,180