Hassan and Jan are married and file a joint return. Hassan is self-employed, and Jan has wages subject to withholding. Hassan estimates that their joint tax liability, including self-employment tax, will be $20,000 for 2023. Jan had federal income tax withholding of $4,000 in 2022 and expects the same amount in 2023. They applied an overpayment of $500 from 2022 to the 2023 first quarter estimated taxes. The 2022 total tax liability was $9,000. What is the minimum amount Hassan and Jan should pay on their 2023 first quarter estimated tax payment? a. $1,250 b. $1,750 c. $3,000 d. $750