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Erik and Francesca are married with a newborn daughter. Their $2021$ tax information is as follows: Wages$$60,000$Qualified Business Income from sole proprietorship$40,000$Itemized deductions$14,000$Allowable deduction for self employment tax$2,826$ Erik and Francesca's AGI is $$\_\_\_\_$ and their taxable income is $$\_\_\_\_\_.$

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