Andy had the following items in 2019: Salary $100,000 Personal use casualty gain $20,000 Personal use casualty loss (after $100 floor) 57,000 Other deductible itemized deductions 14,000 Andy files as head of household (with one dependent child) in 2019. What is his taxable income for 2019? (The basic standard deduction for head of household in 2019 is $18,350). $39,000 $59,000 b. $61,000 $81,650 d. $ 101,650