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,and they have legitimate itemized deductions totaling $25,750.Their total income from wages is $357,600.Assume the following tax table is applicable: Married Couples Filing Joint Returns
What is their federal tax liability?
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A) $49,048.50
B) $54,707.25
C) $52,820.50
D) $57,851.50
E) $69,571.00