Ian and Isabella, married and filing a joint return, had gross income of $101,000 and paid the following expenses in 2021: !"Federal income taxes withheld on wages: $9,000 !"State & local income taxes: $3,000 !"Sales tax: $5,000 !"Interest on $350,000 mortgage used to purchase principal residence: $3,000 !"Deductible student loan interest: $2,000 !"Deductible medical expenses (this is the amount after the 7.5% of AGI floor has been applied): $1,000 Ian and Isabella have proper records to substantiate all expenses. Ian and Isabella are not entitled to any qualified business income (Section 199A) deduction. What is Ian and Isabella's 2021 AGI? What is their 2021 taxable income?