Can someone help me explain how the taxable income part if single or married filed jointly please? I do not get the taxable income part and the standard deduction etc.

Graph if needed

Calculate AGI for 2022 is single, and if MFJ Mortgage interest, charitable contributions, and Property taxes are itemized deductions. And are therefore deducted after AGI. AGI=85K+5K6K10K(assumingthealimonywasdeductible).AGI=74K The taxable income if single would be $59,000 AGI of 74K Less itemized deductions of 15k. The itemized deductions (15K) are larger than the standard deduction of $12,950. The taxable income if MFJ would be $48,900 AGI of 74K Less standard deduction of 25,900 . Therefore 48,100 . The itemized deductions (15k) are smaller than the standard deduction of $25,900