Paul, a Calendar Year Married Taxpayer, Files a Joint Return

Paul, a calendar year married taxpayer, files a joint return for 2016. Information for 2016 includes the following:
Paul's allowable itemized deductions for 2016 are:

A) $13,500.
B) $32,400.
C) $39,200.
D) $42,200.
E) None of the above.