A married couple Brenda and Dwayne, who file jointly, calculated their compensation for services as $70,000. They had received interest income on City of Boston bonds of $2,000. They had $21,000 of Social Security benefits. They own some land that they hold as an investment. As a result of a change in the zoning rules, the property increased in value by $27,500. In addition, Dwayne received $7,640 as veterans benefits. They have no dependents and their amount of itemized deductions is $15,980.

What is their taxable income for 2022?