Eugene, 55 and Velma, 52 are married. For 2019, Eugene earned $50,000 and Velma earned $35,000. They have decided to file separate returns and Eugene has said he will use his itemized deductions. They have no deductions for adjusted gross income. Eugene's itemized deductions are $20,900 and Velma's are $4,000. Assuming Eugene and Velma do not live in community property state, what is Velmas taxable income? a. $26,000 b. $10,600 c. $31,000 d. $22,800 e. None of the above