Mark, a cash-basis taxpayer, died on September 30, 2018. His wife, Charlotte, provides you with the following information From January 1, 2018 until his death, Mark received a salary of $35,000 Charlotte received a salary of $68,000 during 2018 Mark had earned commissions of $20,000 which Charlotte received after his death Charlotte was the beneficiary of a $100,000 whole life policy purchased by Mark and a $50,000 group term life insurance policy purchased by Mark's employer. The employer had paid premiums of $250 on Mark's behalf In addition the corporation paid Charlotte a $10,000 employee death benefit in Mark's name All employees' families received Similar benefits regardless of financial need Mark and Charlotte had itemized deductions of $25,600. What is the amount of their taxable income on their 2018 tax return