Tom and Heidi, Husband and Wife, File Separate Returns

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) $96,500.
D) $94,000.