Rohit and Sita are married with two children, ages $5$ and $3.$ Rohit is an account manager at a bank earning $$65,000$ a year, and Sita works at an accounting firm as senior auditor earning $$120,000$ a year. Rohit made a donation to a homeless shelter of $$1,000$ this year, and Sita donated $$1,500$ to a local women's charity. What is the most tax$-$effective way of claiming these donations?

a$.$

Rohit should claim $$500$ on his tax return and carry forward $$500$ to next year.

b$.$

Sita should claim $$1,250$ on her tax return, and Rohit should claim $$1,250$ on his tax return.

c$.$

Either Sita or Rohit should claim a combined $$2,500$ on their tax return.

d$.$

Sita should claim $$1,500$ on her tax return, and Rohit should claim $$1,000$ on his tax return.