Merle is a widow, age 80 and blind, who is claimed as a dependent by her son. During 2016, she received $4,800 in Social Security benefits, $2,500 in bank interest, and $1,800 in cash dividends from stocks. Merle's taxable income is:

a. $4,300 $3,100 = $1,200

b. $9,100 $1,050 $3,100 = $4,950

c. $4,300 $1,050 $3,100 = $150

d. $4,300 $1,050 $1,550 = $1,700

e. None of these choices are correct.