Anne-Marie and Yancy calculate their current living expenditures to be $61,000 a year. During retirement they plan to take one cruise a year that will cost $5,000 in today's dollars. Anne-Marie estimated that their average tax rate in retirement would be 17 percent. Yancy estimated their Social Security income to be about $18,112 and their retirement benefits are approximately $31,126. How much income, in today's dollars, will Anne-Marie and Yancy need in retirement assuming 70 percent replacement and an additional $5,000 for the cruise? Assuming the 17 percent income tax estimate during retirement, wat is their tax-adjusted need from part a?