Harold has a 50% interest in a general partnership that has a $14,000 loss for the year. He materially participates in the partnership. His basis in the partnership is $10,000 at the beginning of the year. He also has salary from other employment of $46,200. If he is single and claims the standard deduction, what are his taxable income and tax liability respectively in 2019?

a)27000;3046 b)39000;4510 c) 46000;5963 d) None $0