Eugene and Velma are married. For 2021 , Eugene earned $25,000 and Velma earned $30,000. They have decided to file separate returns. They have no deductions for adjusted gross income. Eugene's itemized deductions are $14,200 and Velma's are $4,000. Assuming Eugene and Velma do not live in a community property state and Eugene deducts the greater of the standard deduction or itemized deductions, what is Eugene's taxable income? a. $10,800 b. $12,600 c. $18,000 d. $21,000 3. None of these choices are correct