3. Taxpayer, age 66, is married, but will file as married separate. Taxpayer has three dependent children. Taxpayer reports AGI of $70,000 and has computed her itemized deductions to be $7,900. Assume also that Taxpayer's spouse has already filed, also as married separate, and itemized his deductions. What is the amount of Taxpayer's 2021 taxable income? A $ 43,400 56,300 C 57,600 D 62,100 E None of the above