3.Taxpayers, filing as married joint, report adjusted gross income of $185,000 for 2022. During 2022, Taxpayer redeems several Series E U.S. savings bonds, receiving $18,000 of principal and $2,000 of interest income. Assuming that Taxpayer has $18,000 of qualifying higher education expenses, how much of the $2,000 of interest income may she exclude on her 2020 federal income tax return? A. $0 B. 1,800 C. 1,600 D. 2,000 E. None of the above