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: Mortgage interest on condo $15,000 Property taxes on condo $10,000 Utilities on condo $5,000 Maintenance of condo $5,000 Insurance on condo $4,000 State income taxes paid $10,000 Medical expenses $5,000 Gambling losses $2,000 Liz and Jon have 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?