A taxpayer filing as Single has $25,600 of taxable income. Included in gross income is a 1099-INT with Box 1 interest income of $5,000, tax-exempt interest of $3,000, and interest on U.S. savings. How much is the taxpayer's total gross income?

A) $25,000
B) $28,000
C) $33,000
D) $38,000