Stan and Francine Smith, ages 68 & 61 respectively, filed a joint return this year. They provided all of the support for their 26 year old daughter, Hayley, who is unemployed, not too bright, stuck-up, and had no gross income. Their 20 year old son, Steve, was a full time student who has $3,944 of income from his part time job. Their 17 year old son, Roger, is also a full time student who had $1,354 of income from his part time job. None of the children are self- supporting. Hayley, Steve, and Roger lived with their parents all year. They also provided more than 50% of support to Stan's childhood friend, Avery Bullock, age 44, who lives in his mother's home. Stan and Francine had combined gross income of $154,439 their deductions for adjusted gross income amounted to $39,062 and their total itemized deductions amounted to $24,059. Calculate the Smiths' taxable income. A $91,177 B $89,677 some other amount $91,318