Brian and Jan are married and file a joint return. Brian is self-employed, and Jan has wages subject to withholding. Brian estimates that their joint tax liability, including self-employment tax, will be $20,000 for 2020. Jan had federal income tax withholding of $4,000 in 2019 and expects the same amount in 2020. They applied an overpayment of $500 from 2019 to the 2020 first quarter estimated taxes. The 2019 total tax liability was $9,000. What is the minimum amount Brian and Jan should pay on their 2020 first quarter estimated tax payment?

a.$1,250

b.$750

c.$3,000

d.$4,000

e.$1,750

Please help me with this. Thanks