Sarah is single. She files her tax return as Single. Her 2020 income from wages is $450,400. She has “net long-term capital gains” of $100,000. Total 2020 gross income is $550,400. Sarah is under 65 years of age and does not itemize her deductions. What is Sarah’s total federal income tax? (LABEL, SHOW ALL WORK AND CALCULATIONS) 

A) $112,829.75

 B) $128,095.50. 

C) $147,922.50 

D) $149,701