12) Mark, a cash-basis taxpayer, died on September 30, 2021. His wife, Charlotte, provides you with the following information. From January 1, 2021 until his death, Mark received a salary of $35,000. Charlotte received a salary of $68,000 during 2021. Mark had earned commissions of $20,000 which Charlotte received after his death. Charlotte was the beneficiary of a $100,000 whole life policy purchased by Mark and a $50,000 group term life insurance policy purchased by Mark's employer. The employer had paid premiums of $250 on Mark's behalf. In addition, the corporation paid Charlotte a $10,000 employee death benefit in Mark's name. All employees' families received similar benefits regardless of financial need. Mark and Charlotte had itemized deductions of $29,600. What is the amount of their taxable income on their 2021 tax return