While Preparing His Tax Return, Emilio Accidentally Added His IRA

While preparing his tax return, Emilio accidentally added his IRA retirement contribution of $2,900 to his gross income instead of subtracting it. If he is in the 24% marginal tax bracket, what will be the impact of this error on his federal taxes?

A) His reported taxes will be higher by $1,392.
B) His reported taxes will be lower by $1,392.
C) His reported taxes will be lower by $696.
D) His reported taxes will be higher by $696.