In meeting the "gross income" test for claiming his father as a dependent, a taxpayer had to consider the income received by his father. This income included gross rents of $4,000 (expenses were $2,000), mutual fund municipal bond interest of $1,200, corporate bond interest of $1,000, dividends of $1,400, wages of $2,000, and Social Security of $4,000. What is the father's gross income for dependency test purposes? A. $8,400 B. $9,600 C. $2,000 D. $11,600