John and Abigail Adams are a happily married couple. John, age 71, and Abigail, age 67, have no children. Both spouses are gainfully employed and will file jointly this year. The couple's combined gross income amounted to $164,009, their deductions for adjusted gross income amounted to $25,117, and their itemized deductions amounted to $26,058. Calculate the couple's taxable income and tax liability.

CAN I HAVE THE ANSWER FOR THE TAX LIABILITY