Mr. and Mrs. Daniels, ages 45, and 42, had the following income items in 2019:
Salaries and wages $122,500
Interest income 6,300
Dividends eligible for 15% rate 4,000
Capital gain eligible for 15% rate 1,900

Mr. and Mrs. Daniels have no dependents and claim the standard deduction. Compute their income tax liability on a joint return.
A) $15,570
B) $16,868
C) $22,348
D) None of the above.