Problem: Frasier and Marcella, husband and wife, file separate returns. Frasier and Marcella live in a community property state that considers separate property income to be separate. Frasier's salary is $32,000 and Marcella's salary is $35,000. Marcella receives dividend income of $4,000 from stock inherited from her parents. Frasier receives interest income of $5,000 from bonds purchased with his salary after marriage. Frasier and Marcella receive $10,000 dividend income from stock they purchased jointly. Marcella's income would be
a. $45,000.
b. $44,000.
c. $42,500.
d. $41,500.