Mel and Turn are married and file jointly for 2020. They carned $125,000 in total salaries together for the year working for an architecture and construction firm. They moved across the country when Tara was offered a new job opportunity within the company this year, incurring $7,000 in moving expenses. The moving expenses were not reimbursed by their employer. As part of the move, Mel and Tara had to sell their house this year. They had purchased the home in 2014 and after making some improvements to the home its adjusted tux basis at the time of sale was $320,000 They sold it for $560,000. They also paid $1,700 in interest on loans Meltook out to pay for his tuition and foes as an undergraduate architecture major. After the move, Mel had some health issues which required the couple to pay $15,000 in medical expenses (part for health insurance premiums and part deductibles and other out-of-pocket expenses for hospital cate).

instead assuming taxable income is $45,000, the amount of taxes due for Mel and Tara in 2020 is:

a. 9900

b. 5400

c. 5690

d. none of above