Husband and Wife,who Live in a Common Law State,are Eligible

Multiple Choice

Husband and wife,who live in a common law state,are eligible to file a joint return for 2019,but elect to file separately.Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions.Husband deducts itemized deductions of $14,200.What is the taxable income for the wife?

A) $12,600
B) $22,800
C) $25,000
D) None of the above