Bob Katz and Sally Mander are a married couple with four children. Total wages for 2018 equaled $106,400. Stock which had been purchased nine months earlier was sold for a $3,600 gain and stock held for three years was sold for a $17,000 gain. Interest income from savings was $100. Itemized deductions totaled $29,500. Bob and Sally qualify for a $1,500 tax credit. 

What is Bob's and Sally's taxable income?