The Tanbaras are a married couple with twin babies who were born on December 31, 2018. Use the information presented below concerning their 2018 income tax to answer the question that follows.

Gross income: (H) Salary $50,000;

(W) Self-employment income $100,000.

Deductions for A.G.I: $7,065 (one-half of self-employment tax)

Itemized deductions: $25,600

Withheld taxes and estimated tax payments: $25,000.

What is the amount, rounded to the nearest dollar, of the remaining Self-employment and Federal income taxes the Tanbaras owe or the refund they will receive?

a. $3,981 refund 

b. $9,293 due

c. $23,423 refund

d. $7,144 due

e. $1,577 refund