Ethan, Age 67, and Abigail, Age 64, with Good Eyesight

Ethan, age 67, and Abigail, age 64, with good eyesight, are married and file a joint tax return. They have adjusted gross income of $1,200,000 for 2017. They have only $5,000 of itemized deduction, so they claim their standard deduction. How much of their standard deduction is phased out in 2017?

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