Lynn and Maria will file as Registered Domestic Partners / Married filing joint. Lynn is 44 and Maria is 33 years old. They were full-year residents of Oregon and have two dependents. For 2022 their joint gross income will need to exceed ______ before they are required to file an Oregon income tax return. Select one:
a. $14,175
b. $14,460
c. $13,555
d. $15,555