Marie, an Unmarried Taxpayer, Is 26 Years Old

Marie, an unmarried taxpayer, is 26 years old. This year, Marie earned $50,000 gross income. Her itemized deductions totaled $5,100. Marie maintained a home for her 12-year-old sister who qualifies as Marie's dependent. Compute Marie's taxable income.

A) $41,000
B) $33,250
C) $37,100
D) None of the above