Jan and $Ed$ Rochester are married with $a2-$year$-$old child, who lives with them and whom they support financially. $In2022,$ Jan and $Ed$ realized the following items $of$ income and expense:

Item Amount

Jan$s$ Salary $ $70,000$

$Eds$ Salary $35,000$

Municipal bond interest income $400$

Qualified business income $1,000$

Alimony paid $(pre-2019$ divorce decree$)(7,000)$

Real property tax $(from$ AGI deduction$)(10,000)$

Charitable contributions $(from$ AGI$)(18,000)$

They also qualified for $a$ $$2,000$ child tax credit. Their employers withheld $$6,800in$ federal income taxes from their paychecks $(in$ the aggregate$).$ Finally, the $2022$ standard deduction amount for married filing jointly taxpayers $is$ $$25,900.$

What $is$ the couple's gross income?