Nadel has 2019 Net Income For Tax Purposes of $32,400. His common-law partner has Net Income For Tax Purposes of $8,420. Nadel has no tax credits other than the basic personal credits for his common-law partner and himself. What is Nadels federal tax credits for 2019?

Select one:

a. $15,718

b. $21,646

c. $3,649

d. $12,649