Mr and Mrs

Mr. and Mrs. King's regular tax liability on their joint return was $111,850. Which of the following statements is true?

A) If the Kings' tentative minimum tax is $103,300, their total tax liability is $103,300.
B) If the Kings' tentative minimum tax is $103,300, their total tax liability is $111,850.
C) If the Kings' tentative minimum tax is $143,800; their total tax liability is $143,800.
D) Both b.and c.are true.