Husband and wife, who live in a common law state, are eligible to file a joint return

Fantastic news! We've Found the answer you've been seeking!

Question:

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