In $2023,$ Kathy, who is single, has salary income of $32,000$ and interest income of $1,500.$ She makes a contribution an individual retirement account $($IRA$)$ in the amount of $$6,000.$ Her itemized deductions for $2023$ are $$6,500.$ Assuming she wishes to minimize her tax liability, which of the following is correct?

a$)$ Her AGI is $$33,500$ and her taxable income is $$21,000$

b$)$ Her AGI is $$33,500$ and her taxable income is $$13,650$

C$)$ Her AGI is $$27,500$ and her taxable income is $$13,650$

d$)$ Her AGI is $$27,500$ and her taxable income is $$21,000$