Harrold 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)$27,000;$3046 b)$39,000;$4510 c)$46,000; $5963 d) None; $0