Gabriel, age $67,$ and Laylah, age $60,$ are married taxpayers with three dependent children. Their adjusted gross income for the $2023$ tax year is $$142,000.$ They have itemized deductions of $$24,600.$ Determine the following for their joint tax return for $2023$:

a$.$ Exemption deduction amount

b$.$ The greater of the amount of their standard deduction or their itemized deductions

c$.$ Taxable income