Tom and Heidi,husband and Wife,file Separate Returns

question 113

Multiple Choice

Tom and Heidi,husband and wife,file separate returns.Tom and Heidi live in a common law state.Tom's salary is $82,000 and Heidi's salary is $80,000.Heidi receives dividend income of $7,000 from stock inherited from her parents.Tom receives interest income of $5,000 from bonds purchased with his salary after marriage.Tom and Heidi receive $12,000 dividend income from stock they purchased jointly.Tom's income would be

• A)$92,000.
• B)$93,000.
• C)$94,000.
• D)$96,500.