​Alan and Sara Winthrop Are a Married Couple Who File

​Alan and Sara Winthrop are a married couple who file a joint income tax return.They have two children,so they claim a total of 4 exemptions.In addition,they have legitimate itemized deductions totaling $25,750.Their total income from wages is $237,500.Assume the following tax table is applicable: ​​ ​
What is their federal tax liability?

A) $29,387.50
B) ​$31,875.25
C) $35,345.50
D) $40,525.00
E) $41,861.50