Demarco and Janine Jackson have been married for 20 years and have four children who qualify as their dependents. The couple received salary income of $100,000 and qualified business income of $10,000 from an investment in a partnership, and they sold their home this year. They initially purchased the home three years ago for $200,000 and they sold it for $250,000. The gain on the sale qualified for the exclusion from the sale of a principle residence. The Jacksons incurred $16,500 of itemized deductions (no charitable contributions), and they had $1,000 withheld from their paychecks for federal taxes. They are also allowed to claim a child tax credit for each of their children. However, because Candice is 18 years of age at year-end, the Jacksons may claim a child tax credit for other qualifying dependents for Candice.

What would their taxable income by if their itemized deductions totaled $28,000 instead of $16,500?