Mr. and Mrs. Gonzales paid a total of $3,500 in qualified tuition expenses for their two, dependent daughters, Juana and Josefina. On their federal return, the Gonzales' claimed a $2,000 adjustment to income for Juana and a $1,500 American Opportunity Credit for Josefina. How much will they claim on their Oregon return as a subtraction (assuming they qualify for any subtraction)?
Select one:
A. $3,500
B. $1,500
C. $4,000.00
D. $2,000.00