Javin is 35 years old, files single, and has the following items in 2020:

Business Revenue: $120,000

Business Cost of Goods Sold: $60.000

Business Rent: $30,000

Contribution to Roth Ira: $5000

Self-Employed Health Insurance: $10,000

Total Self-Employment tax on business income: $5000

Interest Income: $15,000

Qualified Dividends: $5000

Medical Expenses: $5000

Property Taxes: $8000

Charitable Contributions: $500 What is Javins 2020 taxable income?

a. None of these

b. $25,100

c. $22,600

d. $20,100

e. $24,000