Ryan and Kelly are married and have two dependent children. They also fully support Kelly's mother who lives with them and has no income. Their 2021 tax and other related information is as follows: Total salaries $150,000 Bank account interest income - $1,800 Municipal bond interest income - $1,500 Value of employer provided medical insurance- $11,600 Value of premiums for $50,000 of group term life insurance provided by employer- $600 Dividend income from Omega, Inc. stock, $2,500 Loan from Ryan's parents - $25,050 Gift from Ryan's parents - $15,000 Total itemized deductions - $22,000 Compute Ryan and Kelly's taxable income (Show all calculations in good form.)