Foster and Maria,who are married choose to file separate returns.They live in California. Foster earns $42,000 and Maria earns $46,000. Maria inherited stock IBM from her parents and receives $2,000 of dividend income on it. Frederick receives interest income of $1,000 from bonds purchased with his salary after marriage. Foster and Maria receive $3,200 dividend income from stock they purchased jointly. Maria's income would be

Select one:

a. $51,600.

b. $49,600

c. $52,100.

d. $51,100.