Bob and Allie Katz are a married couple with three children. Their wages for 2018 totaled $115,400 with an additional $200 in interest income. They have calculated their itemized deductions to be $33,700 and also realized a short-term capital gain of $12,600. They sold stock for $13,000 in 2018 which had been purchased in 2015 for $10,000. For the year, Bob and Allie have paid $24,600 in federal taxes. They are also eligible for a tax credit of $2000. Combined, they contributed $11,000 into their Roth IRA's. What is their taxable income? O $92,500 $94,500 O $83,500 O $104,200