Gemaira is the sole owner of Investment Company, a calendar year LLC. In the current year, Investment Company has net operating income of $150,000 and a $30,000 qualified dividend from a 25% owned domestic corporation. Investment Company distributes all the after-tax income to Gemaira. Gemaira is married and files a joint return, and her spouse earns a $150,000 salary. The couple has no other income and does not itemize deductions. Calculate the couple's taxable income for the current year.