Julio and Blanca, husband and wife, file separate returns. Julio and Blanca live in a common law state. Julio's salary is $100,000 and Blanca's salary is $110,000. Blanca receives dividend income of $5,000 from stock inherited from her parents. Julio receives interest income of $8,000 from bonds purchased with his salary after marriage. Julio and Blanca receive $6,000 dividend income from stock they purchased jointly. Blanca's gross income would be A) $110,000. B) $116,000. C) $122,000. D) $124,000.