Bob and Allie Katz are a married couple with three children. Their wages for 2022 totaled $105,400 with an additional $200 in interest income. They have calculated their itemized deductions to be $21.200 and also realized a short-term capital gain of $2,400. They sold stock for $13,000 in 2022 which had been purchased in 2019 for $3,000. 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? $86,800 $86,300 $82,100 $81,600