Lupe is married, with one dependent child. In 2019, she made $80,000 in wages. Her husband Eric runs his own business as a sole proprietorship and earned net income last year of $42.000. Lupe also received $10,000 in child support from her ex-spouse. Lupe and Eric paid $28,500 in state income taxes. They file as Married-Filing Jointly. Required: Calculate Lupe and Eric's taxable income.