Liz and Jon (both age 29, married) live in San Francisco. However, they own a condo in Washington, D.C. In the current year, they stayed in that condo for 28 days. They were able to rent out the condo for 230 days in the year. The total income from renting out the condo was $34,000. Liz and Jon's expenses for the year are as follows: Liz and Jon bave total salary of $400,000 and $1,000 of gambling winnings in the current year. Assume no other events took place. What is Liz and Jon's taxable income if they file together