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 and Velma's are $4,000.Assuming Eugene and Velma do not live in a community property state and Eugene deducts the greater of the standard deduction or itemized deductions, what is Eugene's taxable income?

A) $10,800
B) $18,000
C) $1,000
D) $21,000
E) None of the above