Henry, single and age 42, had the following items of income and expense for the current tax year. Wages: $60,000 Interest: $1,000 Inheritance: $50,000 Alimony paid: $10,000 Child support paid: $8,000 Federal taxes paid: $5,000 State income taxes paid: $2,000 Medical expenses: $7,500 Tickets from his employer for one basketball game: $100

What is the income tax that Henry owes?

A. 49,000 B. 51,000 C. 53,000 D. 61,000