and Allie Katz are a married couple with three children. Their wages for $2018$ totaled $$95,400$ with an additional $$1300$ in interest income. They have calculated their itemized deductions to be $$22,700$ and also realized a short$-$term capital gain of $$9,200.$ They sold stock for $$13,000$ in $2018$ which had been purchased in $2014$ for $$6,000.$ For the year, Bob and Allie have paid $$24,600$ in federal taxes. They are also eligible for a tax credit of $$500.$ Combined, they contributed $$5,000$ into their Roth IRA's. What is their taxable income?

$$67,900$

$$77,900$

$$71,900$

$$81,900$