A big $L$ is formed as shown. What is its area?


$\textbf{(A)}\ 22 \qquad \textbf{(B)}\ 24 \qquad \textbf{(C)}\ 26 \qquad \textbf{(D)}\ 28 \qquad \textbf{(E)}\ 30$
We find the area of the big rectangle to be $8 \times 5 = 40$, and the area of the smaller rectangle to be $(8 - 2) \times (5 - 2) = 18$. The answer is then $40 - 18 = 22$ $(A)$.