Greg and Sarah are married filing jointly. For 2023, they have the following:

Salary $40,000

Interest on city bonds $6,600

Punitive damages received $9,000

Alimony from Sarah's x-husband $8,000

Rare coins found buried in yard $26,000

Itemized deductions ($24,000)

Long-term capital loss ($4,500)

(Sarah was in an auto accident and sued the other driver.)

(Divorce agreement was executed on June 5, 2018.)

Please calculate their taxable income.