10) Husband and wife, who live in a common law state, are eligible to file a joint return for 2019, but elect to file separately. Wife has adjusted gross income of $25,000 and has $2,200 of es penditures which qualify as itemized deductions. Husband deducts itemized deductions of $14,200. What is the taxable income for the wife? A) $12,600 B) $25,000 C) $22,800 D) None of the above