Maureen Smith is a single individual. She claims a standard deduction of $12,400. Her salary for the year was $73,950. Assume the following tax table is applicable. Single Individuals If Your Taxable Income Is You Pay This Amount on the Base of the Bracket Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Bracket Up to $9,875 $0.00 10.0% 10.0% $9,875-$40,125 987.50 12.0 11.5 $40,125-$85,525 4,617.50 22.0 17.1 $85,525-$163,300 14,605.50 24.0 20.4 $163,300-$207,350 33,271.50 32.0 22.8 $207,350-$518,400 47,367.50 35.0 30.1 Over $518,400 156,235.00 37.0 37.0 What is her federal tax liability? a. $4,617.50 b. $12,059.00 c. $9,331.00 d. $7,188.50 e. $13,541.00