Amanda incurred the following expenses in earning gross rental income of $50,000 in 2022: Mortgage loan interest $7,200 Fire insurance on property $1,500 Refrigerator (first purchase) $1,800 Property tax $ 2,100 The amount of taxable rental income derived by Amanda for the Year of Assessment 2023 is:

Group of answer choices

A)$37,400.

B)$39,200

C)$44,600

D)$46,100