Emma,a Single Taxpayer,obtains Permission to Change from a Calendar Year

Multiple Choice

Emma,a single taxpayer,obtains permission to change from a calendar year to a fiscal year ending June 30,2019.During the six months ending June 30,2019,she earns $40,000 and has $8,000 of itemized deductions.What is the amount of her annualized income?

A) $32,000
B) $28,000
C) $64,000
D) $56,000