Tom ( age 48) and John (age 66) are married (residents of Delaware, they were married in Massachusetts in 2017) , and have two dependent children that they adopted last year (2018), as well as Toms 68 year old aunt (and sometimes non-paid nanny!) who lives with them. Their 2019 income tax facts are:

Toms wages	$75,000
Johns wages	74,000
Short-term capital gain (joint account)	10,000
Long-term capital loss (joint account)	(19,000)
Other facts - Loss on sale in 2019 of Toms personal use sports car also occurred when they bought a minivan to drag the kids around in! $5,000 loss. They also both have IRAs funded in 2019 Tom put in $3,000 (into a traditional IRA) and John out in $2,000 (but his was a ROTH IRA). John was previously married to Betty, and pays her alimony of $1,000 monthly. He and Betty were married in 1980 and divorced in 2016. They had no kids. They (Tom and John) rent a home, so will not itemize. IF they can, they think they would like to file married filing jointly but while at a cocktail party in late December someone at the party (a local physician) told them head of household is perhaps the status they will need to use.

What is their adjusted gross income for 2019?

What is their taxable income for 2019?