Ross commenced his career as a writer in the prior year. In that year, Ross derived taxable professional income of $30,000. During the current year, Ross derived taxable professional income $50,000 and other taxable income $5,000. 

What is Ross’s notional income for the current year, that is, what is his:

Normal taxable income + (1/5 of above average special professional income)?

a. $23,000

b. $40,000

c. $15,000

d. $25,000