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

Elmer received the following distributions from Virginiana Mutual Fund for the calendar year 2013: Ordinary dividends $\quad\quad\quad \$ 250$
Capital gain distributions $\quad\$ 170$
Nontaxable distributions $\quad\$ 80$ Elsie,Elmer's wife,did not own any of the Virginiana Mutual Fund shares,but she did receive $175 in interest on a savings account at the Moss National Bank and $1,475 in interest on California Municipal Bonds.Elmer and Elsie filed a joint income tax return for 2013.What amount is reportable as taxable interest income?

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