Mr Blau Structured an Income-Generating Transaction So That the $90,000

Mr. Blau structured an income-generating transaction so that the $90,000 income and cash flow shifted to Mr. Blau's sister, Kim. If Mr. Blau's marginal tax rate is 35%, and Kim's tax rate is 12%, compute the tax savings from the income shift.

A) $0
B) $10,800
C) $31,500
D) None of these choices are correct