John (age 50) and Mary (age 49) have two dependent children. In 2023, they have the following information: Wages - John Wages - Mary 200,000 Interest and nonqualified dividend 90,000 income Gambling income 8,000 2,000 Medical expenses BEFORE limitations Real estate taxes 25,000 State income taxes 6,000 Sales taxes per IRS tables 9,000 1,000 Sales taxes per receipts (other than auto) 1,200 Sales taxes - auto 1,500 Qualified residence interest expense 10,000 Investment interest expense BEFORE limitations 12,000 Charitable cash contributions 2,500 Gambling losses 2,500 Employee business expenses BEFORE limitations (no meals or entertainment) 6,000 Tax return preparation fee 1,000 Legal fees - drafting new wills 2,000 REQUIRED: Calculate John and Mary's 202