[7] The following information is available for Stephen Rupert and his wife Ally for 2021. Both are under 65, AGI Includes $11,000 of gambling winnings. Adjusted gross income $40,000 Deductible interest and taxes 8,000 7,000 12,000 Charitable contributions Gambling losses Based on the above information, the Ruperts should report taxable income on their joint return for 2021 of A. 30 8. $14,000 C. $13,000 D. $14,900