Lee and Kimiyo are married and filing separate returns. They are both residents of, and domiciled in Idaho. They received the following it. 35, 000ems of income and expense.

Lee received 22, 000 of Civil Service Retirement pay. Lee was already retired from his civil service career when he met married Kimiyo. Kimiyo earned 35,000 of wages from her career as a medical transcriptionst. Lee had a 4,000 taxable distribution from his IRA How much will Kimiyo report on her separate return? a. 17,500 B. 19,000 C 30,000 D. 35,000