Elmer Received the Following Distributions from Virginiana Mutual Fund for the Calendar

Multiple Choice

Elmer received the following distributions from Virginiana Mutual Fund for the calendar year 2018: $$\begin{array} { l r } \text { Ordinary dividends } & \$ 250 \\\text { Capital gain distributions } & \$ 170 \\\text { Nontaxable distributions } & \$ 80\end{array}$$ Elsie, Elmer's wife, did not own any of the Virginiana Mutual Fund shares, but she did receive $1,475 in interest on a savings account at the Moss National Bank and $175 in interest on California Municipal Bonds.Elmer and Elsie filed a joint income tax return for 2018.What amount is reportable as taxable interest income?

A) $0
B) $175
C) $1,475
D) $1,650
E) None of the above