Matthew is a $6$th grade teacher at a public school. Matthew and Rebecca are married and choose to file Married Filing Jointly on their $2023$ tax return.

Matthew worked a total of $1,500$ hours in $2023.$ During the school year, he spent $$733$ on unreimbursed classroom expenses.

Rebecca retired in $2020$ and began receiving her pension on November $1$st of that year. She explains that this is a joint and survivor annuity. She has already recovered $$1,259$ of the cost of the plan.

Matthew settled with his credit card company on an outstanding bill and brought the Form $1099-$C to the site. They aren't sure how it will impact their tax return for tax year $2023.$ The Monroes determined that they were solvent as of the date of the canceled debt.

Rebecca received $$200$ from Jury duty.

Their daughter, Safari, is in her second year of college pursuing a bachelor's degree in Biochemistry at a qualified educational institution. She received a scholarship and the terms require that it be used to pay tuition. Box $2$ was not filled in and Box $7$ was not checked on her Form $1098-$T for the previous tax year. The Monroes provided Form $1098-$T and an account statement from the college that included additional expenses. The Monroes paid $$865$ for books and equipment required for Safari's courses. This information is also included on the college statement of account. The Monroes claimed the American Opportunity Credit last year for the first time.

Safari does not have a felony drug conviction.

They are all U$.$S$.$ citizens with valid Social Security numbers.

What is the Monroe's standard deduction on their $2023$ tax return?

a$.$ $$20,800$

b$.$ $$27,700$

c$.$ $$29,200$

d$.$ $$30,700$