Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $25,750. Their total income from wages is $357,600. Assume the following tax table is applicable: Married couples Filing Joint Returns If Your Taxable Income Is You Pay This Amount on the Base of the Bracket $0.00 Plus This Percentage on the Excess over the Base 10.0% 12.0 Average Tax Rate at Top of Bracket 10.0% 11.5 17.1 22.0 Up to $19,050 $19,050-$77,400 $77,400-$165,000 $ 165,000-$315,000 $315,000-$400,000 $400,000-$600,000 Over $600.000 24.0 1,905.00 8,907.00 28.179.00 64,179.00 91,379.00 161,379.00 20.4 22.8 32.0 35.0 26.9 37.0 37.0 What is their federal tax liability