Husband and wife, who live in a common law state, are eligible to file a joint return for 2018, but elect to file separately. Wife has adjusted gross income of $42,000 and has $5,500 of expenditures which qualify as itemized deductions. Husband deducts itemized deductions of $16,000. What is the taxable income for the wife?

A) $26,000

B) $30,000

C) $36,500

D) None of the above.