in 20X1, a taxpayer received the following payments:

Interest on refund of federal income tax for 20X0 $600

Interest on award for personal injuries in automobile accident 500

Interest on municipal bonds 1,400

United States treasury bonds interest 800

What amount should the taxpayer report as interest income on the 20X1 federal tax return?

A) $1,400

B) $1,100

C) $2,500

D) $1,900

E) None of these