14. Santiago and Maria, husband and wife, file separate returns. Santiago and Maria live in a community property state that considers separate property income to be community income. Santiagos salary is $60,000 and Maria's salary is $40,000. Maria receives dividend income of $5,000 from stock inherited from her parents. Santiago receives interest income of $2,500 from bonds purchased with his salary after marriage. Santiago and Maria receive $7,500 dividend income from stock they purchased jointly. Marias income would be

A) $45,000. B) $48,750. C) $57,500. D) $115,000.