The Tax Liability of a Sole Proprietorship with Ordinary Income

The tax liability of a sole proprietorship with ordinary income of $105,000 is closest to ________. Range of taxable income Marginal rate
$ 0 to $ 9,525 10%
9,525 to 38,700 12
38,700 to 82,500 22
82,500 to 157,500 24

A) $25,200
B) $22,050
C) $32,090
D) $19,490