Oregon Chris (45) and Allison (46) Castillo are married, and they will file a joint return. During the year, they earned $82,500 in wages. They also had investment income consisting of:

$200 interest income from a savings account with their local bank, reported on Form 1099-INT.

$350 interest income from a certificate of deposit held with another local bank, reported on Form 1099-INT.

$250 interest income from a U.S. Treasury note, reported on Form 1099-INT.

$500 tax-exempt interest income from a municipal bond investment, reported on Form 1099-INT. Twenty-five percent of the interest was from bonds issued outside of Oregon.

$1,700 in ordinary dividends from a mutual fund investment, reported on Form 1099-DIV.

They had no other income.

What is the total Oregon subtraction Chris and Allison will enter in Section B for Schedule OR-ASC, Oregon Adjustments for Form OR-40 Filers?

$125

$250

$375

$500

What is the total Oregon addition Chris and Allison will enter in Section A for Schedule OR-ASC, Oregon Adjustments for Form OR-40 Filers?

$125

$250

$375

$500