FF, a single person with no dependents, had a $60,000 AGI. He spent the following: $7,000 medical, $12,000 mortgage interest, $4,000 property tax, $2,000 state tax withholdings on his paycheck, $3,000 to charity and $500 on ax prep fees. How much taxable incoome?

a. 31,500

b. 34,500

c. 36,600

d 38,500