Cecelia and Doug will file a joint return. During the year, they received dividends from a mutual fund investment, and they received a 2020 Form 1099-DIV reporting a distribution of $1,500 in total ordinary dividends, shown in box 1, and qualified dividends of $1,500, shown in box 2. Their only other income was from wages. Their taxable income for the year was $86,550. How much tax will they pay on their dividend income?

$0

$150

$225

$300