Tom and Heidi, husband and wife, file separate returns. Tom and Heidi live in a common law state. Tom's salary is $82,000 and Heidi's salary is $80,000. Heidi receives dividend income of $7,000 from stock inherited from her parents. Tom receives interest income of $5,000 from bonds purchased with his salary after marriage. Tom and Heidi receive $12,000 dividend income from stock they purchased jointly. Tom's income would be A. $93,000 B. $92,000 O C. $96,500 D. $94,000