Bob and Allie Katz are a married couple with three children.Their wages for 2015 totaled $125,400 with an additional $200 in interest income.They have calculated their itemized deductions to be $23,700 and also realized a short-term capital gain of $2,600.They sold stock for $13,000 in 2015 which had been purchased in 2007 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 $500.Combined, they contributed $10,000 into their Roth IRA's.What is their taxable income?

$84,000

$84,500

$75,500

$74,000