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Nigel and Sylvia are married and live in California. On August 31 of 2019, they split up and filed for divorce with no intentions of reconciling. Nigel earned $4,000 each month of 2019 and Sylvia earned $2,000 a month from June through the end of the year. A joint bank account paid them interest of $200 each month. They will file MFS. How much will Sylvia report on her tax return?
a. $7,000
b. $8,200
c. $28,200
d. $32,200
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