Charles and Marry are married and will file a joint Form $1040$ for tax year $2023$ on which they will report modified adjusted gross income of $$370,000$ and net investment income of $$132,000.$ What will be their net' investment income tax for the year?

A$.$ $$14,060$

B$.$ $$5,020$

C$.$ $$4,560$

D$.$ $$1,080$

E$.$None of the above