Carl, Age 42, Is Married and Has Three Children

Carl, age 42, is married and has three children. In preparing to go to his accountant, he determines that he has $63,100 of salary income and $250 in dividends. He contributes $4,000 to a Roth IRA and has $6,800 of itemized deductions. His wife has no income. What is the taxable income on their 2017 joint return?

A) $42,350
B) $34,800
C) $30,500
D) $30,250