Eugenia and Victor Are Married

Eugenia and Victor are married.For 2011,Eugenia earned $35,000 and Victor earned $30,000.They have decided to file separate returns and are each entitled to claim one personal exemption.They have no deductions for adjusted gross income.Eugenia's itemized deductions are $7,400 and Victor's are $5,400.Assuming Eugenia and Victor do not live in a community property state,what is Eugenia's taxable income?

A) $25,500
B) $23,900
C) $35,000
D) $27,600
E) None of the above