Brock, age $50,$ and Erin, age $49,$ are married with three dependent children. They file a joint return for $2023.$ Their income from salaries totals $$52,000,$ and they received $$8,000$ in taxable interest, $$5,000$ in royalties, and $$3,000$ in other ordinary income. Brock and Erin's deductions for adjusted gross income amount to $$2,750,$ and they have itemized deductions totaling $$28,000.$