Ann, who is 28 and single and blind, maintains a house she shares with her 19 year old brother who earned $4,650 from a part-time job. Ann provides more than half of her brother's support. Ann has a salary of $65,500, a short-term capital loss of $4,000, an IRA contribution of $2,000 and allowed itemized deductions of $20,000. In 2023, Ann will have taxable income of a. 40,500 B. 42,750 c. 39,000 D. 42,500 E. None of the above