) R and S got married many years ago but in tax year 2020, S died. They have one child, T, who will be age 23 at the close of the 2021 tax year. T is a nursing student and is married to U, who is also a nursing student. T and U have lived with R since S died. R bears the full cost of maintaining as his home a household which constitutes the principal place of abode of T and U. The provision of this housing constitutes more than half of both T and Us support. Rs taxable income for 2021 is $100,000. T and U provide over half their own support. Apply the rate tables in section 1 to calculate Rs tax owing.

(a): $26,522

(b): $24,860

(c): $23,528.50

(d): 28764.25

(e): $0