Wanda and Austin are under the age of 65 and they file their tax return as married filing jointly. They had qualifying health coverage for three months during 2017. They were not eligible for an exemption. Their household income was $77,760. What is the amount of shared responsibility payment they must report on their 2017 income tax return?

a. $1.944

b. $1,424

c. $1,390

d. $1,068