Jason and Mary are married taxpayers in 2013. They are both under age 65 and in good health. For this tax year, they have a total of $76,900 in wages and $750 in interest income. Jason and Mary's deductions for adjusted gross income amount to $5,430 and their itemized deductions equal $3,210. They claim two exemptions for the year on their joint tax return.

a.What is the amount of Jason and Mary's adjusted gross income?

c.What is their 2013 taxable income