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

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 15%,compute the tax savings from the income shift.

A) $13,500
B) $21,500
C) $31,500
D) None of the above