Sarah and Jason are married and live in a community property state. Sarah is a nurse and earns $40,000 per year, and Jason is an engineer and earns $75,000 per year. They have a joint bank account that earned $500 in interest, and Jason recently invested in some stocks that paid a $2,000 dividend. If Sarah and Jason file separate returns, how much income would Sarah report?

a) $40,000
b) $58,570
c) $57,750
d) $40,000