In December 2021, Ben and Jeri (married filing jointly) have a long-term capital gain of $55,000 on the sale of stock held for 4 years. They have no other capital gains and losses for the year. After the standard deduction, their ordinary income for the year, before the capital gain, is $70,000, making their total income for the year $125,000. In 2021, married taxpayers who file jointly pay tax of $8,005 on the first $70,000 of ordinary taxable income and 15% on long-term capital gains above $80,800. What is their total tax liability? Oa. $16,255.00 Ob. $14,758.00 Oc. $18,750.00 Od. $14,635.00