A $3)$ Stan and Francine Smith, ages $69$&$67$ respectively, filed a joint return this year. They provided all the support for their $46-$year$-$old daughter, Hayley, who is unemployed, not too bright, stuck$-$up$,$ and had no gross income. Their $40-$year$-$old son, Steve, was a full$-$time student who had $$4,439$ of income from his part time job. Their $38-$year$-$old son, Roger, is also a full$-$time student who had $$1,354$ of income from his part time job. None of the children are self$-$supporting. Hayley, Steve, and Roger lived with their parents all year. They also provided more than $50\%$ of support to Stan's childhood friend, Avery Bullock, age $62,$ who lives in his mother's home. Stan and Francine had combined gross income of $$147,015,$ their deductions for adjusted gross income amounted to $$13,054$ and their total itemized deductions amounted to $$28,003.$ Calculate the Smiths' taxable income.

a: $$105,958$

b: $$103,261$

c: $$104,761$

d: some other amount $($your answer:

How much is Stan and Francine's tax liability?

a: $$13,926$

b: $$13,233$

c: $$13,662$

d: some other amount $($your answer:

Answer: d: $$13,926$