Married taxpayer Joan Johnson, age $71,$ will file her $205$ Form $1040$ using the Married Separate filing option. Joan's return will report adjusted gross income of $$90,000.$ Assume that Joan is separated from her spouse, James, and that the parties will divorce during year $20$x$6.$ James has already filed his Married Separate Form $1040$ on which he claimed the standard deduction. Joan has reviewed her expenditures for $205$ and has available itemized deductions in the amount of $$17,000.$ The parties are not on speaking terms and each is unconcerned about any effect his$/$her return might have on the other. Compute Joan's taxable income for the year assuming that James is age $66,$ that neither James nor Joan can claim anyone as a dependent, and that Joan seeks the lowest allowable taxable income amount for the year.

$\backslash$table$[[$A$,$$$74,650$