In November 2022, Ben and Betty (married, filing jointly) have a long-term capital gain of $54,000 on the sale of stock. They have no other capital gains and losses for the year. Their ordinary income for the year after the standard deduction is $72,500, making their total taxable income for the year $126,500 ($72,500 1 $54,000). In 2022, married taxpayers pay 0 percent on long-term gains up to $83,350. What will be their 2022 total tax liability assuming a tax of $8,292 on the $72,500 of ordinary income?

a. $8,100

b. $15,160

c. $14,765

d. $0