Jackson, age 35, and Peggy, age 34, are married and file a joint income tax return for 2021. Their salaries for the year total $85,400 and they have dividend income of $4,000. They have no deductions for adjusted gross income. Their itemized deductions are $25,200. Jackson and Peggy do not have any dependents. a. What is the amount of their adjusted gross income? $ b. What is their deduction for personal exemptions? c. What is the amount of their taxable income