Husband and wife, who live in a common law state, are eligible to file a joint return for 2007, but elect to file separately. They do not have dependents. Wife has adjusted gross income of $24,000 and has $1,200 of expenditures which qualify as itemized deductions. She is entitled to one exemption. Husband deducts itemized deductions of $8,200. What is the taxable income for the wife?