For 2021, Andres and Lakeisha filed as married filing jointly and used the standard deduction. Andres was 72 years old and Lakeisha was 70 years old. In 2021, they earned $5,000 in interest income from a savings account at their bank and $1,000 in interest income from a City of Moorhead School District Improvement Bond. They received a $2,000 Minnesota state income tax refund when they filed their 2020 Minnesota income tax return in 2021 (note they used the standard deduction in determining their 2020 federal taxable income). They received pension income of $80,000, all of which was taxable. Lastly, the taxable portion of Social Security was determined to be $34,000. Compute their 2021 regular taxable income. Note you are not being asked to compute their income tax