German and Elena were residents of Puerto Rico in 2022. They are age 72 and file a joint return. German is retired from the U.S. Postal Service and Elena is retired from the U.S. Veterans Affairs. Their taxable pensions were $28,000 and $42,000, respectively What is German and Elenas standard deduction? a. $25,900 b. $27,650 c. $27,500 d. $28,700