Respuesta :

Answer:

Option (b) 15%

Explanation:

Data provided in the question:

Couple is filing MFJ i.e  Married Filing Jointly

Taxable income = $79,000

Now,

According to MFJ, capital gains tax brackets are as follows

Capital Gain Rate                  Income

           0%                              $0 to $78,750

           15%                             $78,751 to $488,850

           20%                            > $488,850

Therefore,

The taxable income of $79,000 lies in the bracket of 15% Capital Gain Rate

Hence,

Option (b) 15%