Eugene and Velma Are Married

Eugene and Velma are married.For 2018, Eugene earned $25,000 and Velma earned $30,000.They have decided to file separate returns.They have no deductions for adjusted gross income.Eugene's itemized deductions are $14,200 so he is going to itemize.Velma's itemized deductions are $4,000.Assuming Eugene and Velma do not live in a community property state, what is Velma's taxable income?

A) $18,000
B) $14,000
C) $21,950
D) $26,000
E) None of the above