Psyche and Erik are married and filing separate returns. They are both residents of, and domiciled in, California. They received the following items of income and expense: Erik received $22,000 of Civil Service Retirement pay. Erik was already retired from his civil service career when he met and married Psyche. $35,000 of wages that Psyche earned from her career as a medical transcriptionist. A $4,000 taxable distribution from Erik's IRA. How much will Psyche report on her separate return?

$17,500

$19,500

$30,500

$35,000