Ms Kilo Is an Unmarried Individual

Ms. Kilo is an unmarried individual. She has $219,344 taxable income in 2015. Compute Ms. Kilo's regular tax liability if she files as a single taxpayer and if she files as a surviving spouse.

A) Single $57,500; surviving spouse $61,924
B) Single $55,990; surviving spouse $54,174
C) Single $43,896; surviving spouse $48,468
D) None of the above.