Using the married filing jointly status and their income and expense statement below, you try to calculate the 2017 tax liability for John and Lydia Duke.

Income

Earned income $95,000

Interest income $6,500

Expenses

Home mortgage interest $8,650

Real estate and state income taxes $2,450

Miscellaneous deductions $1,550

(1) If Dukes had selected itemized deductions for 2017 tax return, what would have been the amount of their total itemized deductions?

(2) Which method between itemized deductions and standard deduction should they use?

A		$11,100; itemized deduction
B		$11,100; standard deduction
C		$12,850; itemized deduction
D		$12,850; standard deduction