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 $$26,500.$ Their total income from wages is $$185,600.$ Assume the following tax table is applicable:

Married Couples Filing Joint Returns

$\backslash$table$[[\backslash$table$[[$If Your Taxable$],[$Income is$]],\backslash$table$[[$You Pay This Amount$],[$on the Base of the$],[$Bracket$]],\backslash$table$[[$Plus This Percentage on$],[$the Excess over the Base$]],\backslash$table$[[$Average Tax Rate at Top$],[$of Bracket$]]],[$Up to $$19,750,$$$0\mathrm{.}00,10\mathrm{.}0\%,10\mathrm{.}0\%$