Husband and wife, who live in a common law state, are eligible to file a joint return for 2011, but elect to file separately. They do not have dependents. Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions. She is entitled to one exemption. Husband deducts itemized deductions of $11,200. What is the taxable income for the wife?
A) $19,200
B) $19,100
C) $21,300
D) $22,800
Answer: B
Tax
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