Ethan,age 67,and Abigail,age 64,with Good Eyesight,are Marriedand File a Joint

Ethan,age 67,and Abigail,age 64,with good eyesight,are marriedand file a joint tax return.They have adjusted gross income of $1,200,000 for2015.They have only $5,000 of itemized deduction,so they claim their standard deduction.How much of their standard deduction is phased out in 2015?

A) $13,850
B) $12,600
C) $10,682
D) 0