Larry and Laura are married filing jointly taxpayers. Their 2023 ordinary taxable income is $745,000. They also recognized a $15,000 long-term capital gain on the sale of a building that they purchased 8 years ago. The entire gain is attributable to depreciation (a Sec 1250 gain). Ignoring any net investment income tax impacts, how much incremental income tax liability will they incur in relation to the sale of this building?

a. $5,550

b. $4,200

c. $3,750

d. $3,000

I know the answer is $3,750, I'm just not sure how. Thank you!