Art, age 21, a full-time student at Western College, is claimed as a dependent by his parents. During 2018, he earned $1,600 from a summer job and $1,100 in interest from a savings account. Art's taxable income for 2018 is:

	a.	$750.
	b.	$1,100.
	c.	$1,600.
	d.	$2,700.
	e.	None of the above.