5. Assume that for 2022, Tom and Linda are married filing jointly, neither are 65 nor blind and they have two children, each of whom meets the requirements for being a "qualifying child." The standard deduction in 2022 for married filing jointly is $25,900. Assume that their adjusted gross income in 2022 is $90,000 and that they have itemized deductions in 2022 totaling $30,000. They have no deductions for adjusted gross income. What is their taxable income for 2022? (20 points)