Problem:
Harold and Tina Skagg, both over age 65, file a joint return in 2013. They have adjusted gross income for the year of $64,700 and $8,000 of itemized deductions. The Skaggs tax liability for 2013, rounded to the nearest dollar, is
A. $6,983
B. $6,803
C. $5,813
D. $5,453
Note: Please provide through step by step calculations.