Norma and Fred, a married couple, had $100,000 of income in 2023. They have two children under age 16. They have $11,600 in itemized deductions (The standard deduction is $27,700 for a married couple in 2023), $1,000 in moving expenses (The moving expenses are deductions from GI). They have paid, through payroll withholding, $17,500 in taxes. Assume their Tax Rate is 12%. Assuming all these items to be valid, what is their: A. Adjusted Gross Income? B. Taxable Income? C. What should they have gotten back