Miguel is 71 years old and his wife, Carmelita, is 57 years old.Miguel is retired and receives Social Security in the amount of $19,260 per year.Carmelita withdrew $7,500 from her IRA.Miguel and Carmelita are filing a joint return and use the standard deduction; they have no other income to report. What is their tax liability?

Select one:

a.$856

b.$106

c.$750

d.$0