3. Luke and Val are married and file a joint return for 2022. Luke is over age 65 and Val is legally blind. They have AGI for the year of $50,000. They also have mortgage interest of $14,000, charitable contributions of $4,000 and real property taxes on their home of $10,000. What is their taxable income for 2022 ? a. $20,600 b. $21,300 c. $22,000 d. $24,100 e. None of the answers provided is correct